Bridging Organizational Citizenship Behavior and Corporate Citizenship as a Pathway to Effective ESG Performance

Environmental, Social, and Governance (ESG) performance has emerged as a critical indicator of corporate legitimacy, resilience, and long-term value. However, translating ESG strategic intent into tangible results remains a pressing theoretical and managerial challenge. This paper introduces an integrated framework elucidating the pathways through which Corporate Citizenship (CC), understood as a participatory, relational evolution of Corporate Social Responsibility (CSR), influences ESG outcomes at the employee level. Drawing on both Social Exchange Theory (SET) and Social Identity Theory (SIT), the model explains how reciprocal obligations and identity-based alignment jointly influence employees’ discretionary behaviors. Perceived Organizational Support (POS) is introduced as a moderating factor that shapes the strength of the CC–OCB pathway. This study contributes to the micro-foundations of ESG by illuminating how individual discretionary behaviors mediate and condition the impact of strategic corporate citizenship initiatives. By advancing a dual-theoretical, micro-foundational approach, the framework moves beyond reputational CSR models and provides a testable, behaviorally anchored account of ESG implementation. Practical implications are offered for organizations seeking to cultivate trust-based cultures that align employee engagement with sustainable performance.