Employee participation is essential to organizations’ corporate social responsibility (CSR)-related environmental initiatives (EIs). Employees’ attitudes to participating in pro-environmental behaviors are addressed in workplace literature drawing upon the theory of planned behavior. However, antecedents to employees’ attitude formation, including perceptions of the costs and benefits of participating in EIs, have not been adequately researched. Greater understanding of EI attitude formation can support efforts to foster EI participation. This study explores employees’ perceptions of EI costs and benefits to employees personally, to their organization, and to society by applying goal framing theory. A sample of 120 survey participants described 150 initiatives and identified personal, organizational, and societal costs and benefits of the EIs. Cost and benefit categories are presented along with a taxonomy and themes. The findings of this study provide a reference point for researchers and managers in understanding how employees view EIs and how employees might be encouraged to participate.

员工参与对于组织的企业社会责任 (CSR) 相关的环境倡议 (EI) 至关重要。员工参与环保行为的态度在工作场所文献中根据计划行为理论进行了阐述。然而，员工态度形成的前因，包括对参与 EI 的成本和收益的看法，尚未得到充分研究。更好地理解 EI 态度的形成可以支持促进 EI 参与的努力。本研究通过应用目标框架理论，探讨员工对员工个人、组织和社会的 EI 成本和收益的看法。120 名调查参与者的样本描述了 150 项举措，并确定了 EI 的个人、组织和社会成本和收益。成本和收益类别与分类和主题一起呈现。本研究的结果为研究人员和管理人员了解员工如何看待 EI 以及如何鼓励员工参与提供了一个参考点。