Based on the literature and the current theories for this research, the conceptual model reflects the hypotheses and examines whether CSR is beneficial for the firm in the context of its employees, and whether this positive effect is contingent upon relevant employee-related evaluative variables. The model is divided into two levels according to the organizational structure: a) supervisors and b) employees. The model is based on existing research and it was designed to answer the question of whether internal customers ultimately contribute to the company’s CSR initiatives. There is an extended and thorough reference to the factors that may affect this, and we analyse whether or not there is an interaction between these factors. Finally, we investigate the possibility that the direct supervisors’ perceptions positively influence the attitudes of their employees.