“…Accordingly, while existing studies pay greater attention to other stakeholder groups (see discussion in Morgeson et al, ; Mueller et al, ; Peterson, ; Turker, ), research interest in employees’ perceptions of CSR activities is growing (Brammer, Millington, & Rayton, ; Collier & Esteban, ; Dawkins, Jamali, Karam, Lin, & Zhao, ; Lis, ; Maclagan, ; Peterson, ; Riordan, Gatewood, & Bill, ; Rupp et al, ; Story & Neves, ). Studies have shown that employee reactions to CSR are complex and depend on the type of CSR activities implemented, on employee values and perceptions (De Roeck & Delobbe, ; Fryzel & Seppala, ; McShane & Cunningham, ; Turker, ; Vitell & Paolillo, ), and on corporate contextual factors (Collier & Esteban, ). Existing literature, however, has rarely brought together all of these factors in a single analysis.…”