The study examines the influence of proactive corporate social responsibility on employee performance, and the moderating effects of collectivism and CSR perspectives. Data were collected from employees of Taiwanese top firms, including companies in manufacturing, service, and financial industry. During the epidemic period. Questionnaires were distributed online, and a total of 160 valid questionnaires were returned. The results show that proactive corporate social responsibility has a positive effect on employee performance, and collectivism and CSR perspective have negative moderating effects.