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This study aims to assess the links between Corporate Social Responsibility (CSR) perceived by employees oriented (customer, environment, employee), and organizational commitment in its three dimensions (affective, normative, calculated), incorporating the moderating role of ethical competence to better understand this relationship. To do this, a quantitative study has focused on 80 employees in Tunisian companies certified Label CSR 2019, who responded to a questionnaire in face to face and by email. This work was based on three measurement scales, namely CSR (Igalens and Tahri 2012), organizational commitment (Allen and Meyer, 1990) and ethical competence (Begin (2014); Bandrias (2003)). The results of the statistical analysis show that workers are more engaged under all three dimensions (affective, normative and calculated) as long as their perception of CSR is high. This perception is positively related to organizational commitment. The moderating effect of ethical competencecould not be demonstrated.Keywords: CSR, Organizational Commitment, Affective Commitment, Normative Commitment, Calculated Commitment, Ethical Competence, party