This study investigates the impact of Corporate Social Responsibility (CSR) on employee job satisfaction within Pakistan's construction industry, with a focus on the mediating role of organizational commitment and the moderating role of perceived organizational support (POS). Employing survey data collected from a diverse range of construction firms across Pakistan, the quantitative analysis reveals that CSR initiatives significantly enhance employee job satisfaction, primarily through the mediating influence of organizational commitment. The findings suggest that when employees perceive their organization as socially responsible and engaged in community betterment, they exhibit greater commitment to the organization, which in turn fosters higher levels of job satisfaction. Although POS does not significantly moderate the CSR—job satisfaction relationship, it remains a critical factor in cultivating a supportive and positive work environment. This study contributes to the growing literature on CSR and employee outcomes by offering empirical evidence from a developing economy context. The results have practical implications for construction firms aiming to enhance employee morale and reduce turnover by leveraging CSR as a strategic tool to improve organizational commitment and overall job satisfaction.

This paper provides new evidence on human resources management within the public sector. We explore the impact and mechanisms of the education and skills of tax inspectors on tax uncertainty using data from A-share-listed companies from 2009 to 2016. Our findings show that tax uncertainty is negatively correlated with the increase in human capital in the tax inspection bureau. That is, tax inspectors with higher levels of education and those who are certified tax agents help reduce tax uncertainty. Further analysis demonstrates that the impact of tax inspectors on tax uncertainty is most pronounced within large-scale and long-established firms.