Öberseder, M., Schlegelmilch, B.B., Murphy, P.E.. and Gruber, V. (2014) Consumers'
Perceptions of Corporate Social Responsibility: Scale Development and Validation.
Journal of Business Ethics, 124 (1), 101-115.
Introduction
The majority of consumers believe that companies should engage in social initiatives and that firms
benefit from these activities, but literature about this lacks. This research explores CPCSR
(Consumers’ perceptions of Corporate Social Responsibility) and develops a measurement model,
using a comprehensive stakeholder-based approach. This is needed to: (1) Accurately measure
consumers’ CSR perceptions and expectations; (2) the conceptualization and measurement of CPCSR
can be used for further research.
Conceptualization of CPCSR
CSR: ‘‘A concept whereby companies integrate social and environmental concerns in their business
operations and in their interaction with their stakeholders on a voluntary basis’’
To gain more understanding about CSR: qualitative data collection of 48 in-depth interviews with
consumers and CSR managers. The most important finding from the qualitative phase is the major
difference between managers and consumers concerning their assessment of CSR.
CPCSR: “A socially responsible company integrates social and environmental topics in its core
business activities and acts responsibly towards its employees, its customers, the environment, its
suppliers, the local community, its shareholders and society at large.”
E.g.: Employees=working conditions, customer=fair prices, environment=reduction of waste,
suppliers=fair selection, local community=local sourcing, shareholders=profits, society at
large=donations.
Most important are customers, environment and employees and least relevant is shareholders.
CPCSR is the high level construct, the seven domains are the lower level, more specific constructs.
Scale development process and studies
After a process of evaluation, a pool with 47 items remained. After a pilot study, 42 items remained.
Study 1 examines customers’ responses to the CSR activities of three different firms.
Online survey with 42 items: 483 participants (customers). Results: consumers attach different
importance to the specific domains. Respondents indicated the stakeholders most and least
important to them. The overall results confirm the qualitative findings and demonstrate that the
domains of customers, employees, and the environment are the most relevant ones.
Perceptions of Corporate Social Responsibility: Scale Development and Validation.
Journal of Business Ethics, 124 (1), 101-115.
Introduction
The majority of consumers believe that companies should engage in social initiatives and that firms
benefit from these activities, but literature about this lacks. This research explores CPCSR
(Consumers’ perceptions of Corporate Social Responsibility) and develops a measurement model,
using a comprehensive stakeholder-based approach. This is needed to: (1) Accurately measure
consumers’ CSR perceptions and expectations; (2) the conceptualization and measurement of CPCSR
can be used for further research.
Conceptualization of CPCSR
CSR: ‘‘A concept whereby companies integrate social and environmental concerns in their business
operations and in their interaction with their stakeholders on a voluntary basis’’
To gain more understanding about CSR: qualitative data collection of 48 in-depth interviews with
consumers and CSR managers. The most important finding from the qualitative phase is the major
difference between managers and consumers concerning their assessment of CSR.
CPCSR: “A socially responsible company integrates social and environmental topics in its core
business activities and acts responsibly towards its employees, its customers, the environment, its
suppliers, the local community, its shareholders and society at large.”
E.g.: Employees=working conditions, customer=fair prices, environment=reduction of waste,
suppliers=fair selection, local community=local sourcing, shareholders=profits, society at
large=donations.
Most important are customers, environment and employees and least relevant is shareholders.
CPCSR is the high level construct, the seven domains are the lower level, more specific constructs.
Scale development process and studies
After a process of evaluation, a pool with 47 items remained. After a pilot study, 42 items remained.
Study 1 examines customers’ responses to the CSR activities of three different firms.
Online survey with 42 items: 483 participants (customers). Results: consumers attach different
importance to the specific domains. Respondents indicated the stakeholders most and least
important to them. The overall results confirm the qualitative findings and demonstrate that the
domains of customers, employees, and the environment are the most relevant ones.
