Corporate Social Responsibility-19 Scale (CSR‐19)

Abstract

The Corporate Social Responsibility-19 Scale (CSR-19; Eiadat, 2023) is a 16-item inventory designed to assess company executives’ perceptions of corporate social responsibility (CSR) actions during the COVID-19 pandemic. This instrument was developed to address a gap in existing measures concerning CSR actions, scope, or dimensions specifically within the context of the COVID-19 pandemic from the perspective of company executives. Drawing upon the work of D’Aprile and Talò (2014) and Mehralian et al. (2016), the economic, legal, social, and environmental facets of CSR actions were operationalized as latent variables. The development process involved generating new items by experienced academics and adapting others from established measures such as those by Reverte et al. (2016), Fatma et al. (2014), Gallardo-Vázquez and Sanchez-Hernandez (2014), Glavas and Kelley (2014), Mehralian et al. (2016), Chow and Chen (2012), and Taghian et al. (2015). Face validity was established through evaluation by business experts. The CSR-19 was administered to company executives in Jordan in Arabic, with the accuracy of the translation validated via an extensive translation/back-translation procedure (Collins & Cordon, 1997; Eiadat & Fernández-Castro, 2022). Confirmatory factor analysis revealed a second-order four-factor structure. The study reported on the reliability and validity of the measure.

Keywords

Company Executives’ Perceptions; Corporate Social Responsibility; Corporate Social Responsibility Actions During Covid-19; Covid-19; Face Validity; Economic Corporate Social Responsibility; Social Corporate Social Responsibility; Legal Corporate Social Responsibility; Environmental Corporate Social Responsibility

Authors

Eiadat, Yousef

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Purpose

The purpose of this measure is to assess perspectives of the corporate social responsibility of companies during COVID-19 among company executives.

Validity

Convergent Validity: The Average Variance Extracted (AVE), Composite Reliability (CR), and Maximum Reliability (MaxR or H) values indicated good convergent validity.

Discriminant Validity: All constructs’ CR values were greater than their respective AVE values, and the Shared Variance (MSV) values were less than their respective AVE values, supporting the discriminant validity of the constructs. Heterotrait-Monotrait Ratio (HTMT) values were clearly well below the recommended threshold value of 0.85 (Clark & Watson, 1995; Henseler et al., 2015; Kline, 2011).

Reliability

Internal Consistency: The Average Variance Extracted (AVE) ranged from 0.762 to 0.824, with an average of 0.789, exceeding the recommended threshold value of 0.5. Composite Reliability (CR), which ranged from 0.846 to 0.891, exceeded the recommended threshold value of 0.7. The values of the maximum reliability (MaxR or H), which ranged from 0.854 to 0.958, also exceeded the recommended threshold value of 0.7.

Factor Analysis

Confirmatory Factor Analysis: Following the scale development approach of Churchill (1979) and Anderson and Gerbing (1988), a Confirmatory Factor Analysis (CFA) was conducted. Results presented in Table 5 suggest that the hypothesized model fits the data well, with χ²= 126.15, (p = .029), RMSEA = 0.038, CFI = 0.983, RMR = 0.085. A second-order CSR-19 scale was estimated. The results indicate that the CSR-19 scale has an acceptable fit: χ² = 157.99, (p = .000), RMSEA = 0.053, CFI = 0.966, and RMR = 0.222. A calculation of the ratio of the chi-squares to the degrees of freedom of the first- and second-order models resulted in a score of 0.93, indicating that the second-order model perfectly explained the covariation among the first-order economic, social, environmental, and legal aspects of CSR actions in a more parsimonious way (Smith & Langford, 2009).

Instrument: Corporate Social Responsibility-19 Scale (CSR-19)

Test Type: Original Inventory/Questionnaire

Format: Respondents rate the extent to which their companies have undertaken specific actions in response to the COVID-19 pandemic using a 5-point Likert scale (1 = little or no extent to 5 = very great extent).

Language Available: Arabic

Population Group: Human; Male; Female

Age Group: Adulthood (18 yrs & older); Young Adulthood (18-29 yrs); Thirties (30-39 yrs); Middle Age (40-64 yrs); Aged (65 yrs & older)

Population Details: Location: Jordan; Respondents: Company Executives

Test Methodology: Test Validity; Content Validity; Convergent Validity; Discriminant Validity; Test Reliability; Internal Consistency; Factor Analysis; Confirmatory Factor Analysis

Keywords

Corporate Social Responsibility Perceptions

Authors

Author Name: Yousef Eiadat
Author ORCID Identifier: http://orcid.org/0000-0002-2126-2275
Affiliation: University College Dublin (UCD) School of Business
Email Address: [email protected]
Correspondence Address: [email protected]

Permissions & Fee and Test Year

Permissions: Contact Corresponding Author
Fee: No
Test Year: 2023
Commercial: No

References

Eiadat, Y. (2023). The CSR‐19 scale: A measure of corporate social responsibility actions during COVID‐19 pandemic. Business Ethics, the Environment and Responsibility, 32(Suppl 3), 257–269. https://doi.org/10.1111/beer.12534

Items of the Corporate Social Responsibility-19 Scale (CSR-19)

Number of Items: This measure consists of 16 items.
Factors and Subscales:

• Economic CSR

• Social CSR

• Legal CSR

• Environmental CSR