TITLE:
From Sustainability Commitments to Public Service Performance: How Local Government Employees Internalize CSR and Triple Bottom Line Alignment
AUTHORS:
Mar Dionald N. Eiman, Faharoden Hadje Omar, Marlene G. Tabayoyong, Louie Jay D. Losaria, Joel Gallardo Meras, Joy M. Olarte
KEYWORDS:
CSR-TBL Alignment, Psychological Contract Fulfillment, Organizational Commitment, Employee Engagement, Local Government Performance
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.14 No.9,
September
22,
2026
ABSTRACT: This study examined how Corporate Social Responsibility (CSR) and Triple Bottom Line (TBL) organizational alignment is internalized by employees and translated into performance within Local Government Units (LGUs) in Region VIII, Philippines. It tested the direct, mediating, sequential-mediating, parallel-mediating, and moderating relationships among CSR-TBL Organizational Alignment, Psychological Contract Fulfillment, Organizational Commitment, Employee Engagement, Psychological Capital, Task Performance, Organizational Citizenship Behavior, Public Service Motivation, and Organizational Budget Adequacy. An exploratory quantitative design was employed involving 319 LGU employees selected through convenience sampling. Data were collected using a structured, validated, and context-adapted questionnaire administered in printed and digital formats and analyzed through frequency counts, percentages, weighted means, and Partial Least Squares Structural Equation Modeling (PLS-SEM) using WarpPLS. Respondents reported favorable perceptions across all constructs, with Public Service Motivation and CSR-TBL Organizational Alignment rated highest and Employee Engagement lowest but still favorable. The measurement model demonstrated acceptable reliability, convergent validity, and discriminant validity, while the structural model showed medium overall adequacy but uneven explanatory and predictive performance. Of the twelve hypotheses, only the joint mediation of Organizational Commitment and Employee Engagement between Psychological Contract Fulfillment and Task Performance was supported (indirect β = 0.087, p = 0.001). The findings indicate that formal CSR-TBL alignment, motivation, and budget adequacy do not automatically improve employee performance; credible fulfillment of organizational commitments must operate through employee attachment and engagement. An Employee-Centered Sustainability and Service Enhancement Framework for LGUs is proposed.