“…First, although previous studies explored the relationship between CSR and OCB, this study not only divides CSR perceptions into ICSR and ECSR but also explores the comparative effects of ICSR and ECSR on OCB. The results show that ICSR has more benefits for OCB than ECSR, which echoes that ICSR activities have a stronger association with employee performance than ECSR (Aggarwal & Singh, 2022; Zhao, Wu, et al, 2022). Second, it extends the application of Maslow's–“need theory” for the micro‐CSR area, a relatively new theoretical perspective to social identity theory and social exchange theory.…”