Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025

Exploring the Path from CSR to Employer Attractiveness through Trust and Citizenship Intention

Authors
B. Muh Reza Adrian1, *, Muhammad Toaha1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: bmra24a@student.unhas.ac.id
Corresponding Author
B. Muh Reza Adrian
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_105How to use a DOI?
Keywords
Corporate Social Responsibility; Employer Branding; Employer Attractiveness; Public Trust; Organizational Citizenship Intention
Abstract

This study explores how Corporate Social Responsibility (CSR) and Employer Branding influence Employer Attractiveness, with Public Trust and Organizational Citizenship Intention (OCI) acting as sequential mediators. Drawing upon Signaling Theory and Social Exchange Theory, a conceptual framework was tested using Structural Equation Modeling (PLS-SEM) based on data collected from 280 respondents representing the general population in South Sulawesi, Indonesia. The findings confirm that both CSR and Employer Branding have significant direct effects on Employer Attractiveness, and their influence is further amplified through the mediating roles of trust and OCI. Public Trust significantly strengthens OCI, which in turn enhances the public’s perception of the organization as an attractive employer. The model exhibits strong explanatory power, with R2 values indicating substantial predictive relevance. This research contributes to the existing literature by extending the examination of employer attractiveness to a non-employee population and by emphasizing the importance of relational and behavioral mechanisms in organizational reputation management. The study also highlights the strategic value of authentic CSR initiatives and employer branding in building sustainable engagement with external stakeholders. Future research is encouraged to explore these relationships longitudinally and across different cultural contexts, particularly in the digital communication landscape.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_105How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - B. Muh Reza Adrian
AU  - Muhammad Toaha
PY  - 2026
DA  - 2026/06/20
TI  - Exploring the Path from CSR to Employer Attractiveness through Trust and Citizenship Intention
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1505
EP  - 1516
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_105
DO  - 10.2991/978-94-6239-709-5_105
ID  - Adrian2026
ER  -