Consumers’ perceptions of corporate social responsibility: scale development, validation, and reliability testing

Abstract

Corporate social responsibility (CSR) plays a crucial role in shaping contemporary business strategies, influencing customer perceptions, enhancing brand reputation, and driving competitive advantage. This study addresses the need for a reliable instrument to evaluate consumer perceptions of CSR initiatives. It focuses on four dimensions of CSR: economic, legal, ethical, and philanthropic responsibilities. The study developed and validated a research instrument through a pilot study involving a focus group and 120 survey respondents. The instrument demonstrated excellent internal consistency, with Cronbach’s alpha values ranging from 0.857 to 0.907 across the scales, underscoring its reliability and accuracy. These values indicate that the scales are statistically robust and suitable for larger-scale studies. Key findings reveal insights into consumer attitudes toward CSR initiatives across different responsibilities, highlighting the relevance of ethical and philanthropic efforts in shaping perceptions. This study not only contributes to the growing body of literature on CSR but also provides businesses with an evidence-based approach to understanding consumer expectations and refining CSR strategies. The validated research instrument establishes a foundation for future studies with larger and more diverse samples.