Developing a Corporate Social Responsibility Scale of Individual Stakeholder's Perception

While many scales have been developed to measure the performance of corporate social responsibility (CSR), most are largely focused on measuring only the final outcome of CSR activities. However, regardless of how successful a CSR activity in terms of social impact, if a corporation is perceived to have ulterior motives or employ unethical methods in its execution by its stakeholders, individual stakeholders’ evaluation of its CSR outcome will likely suffer. Present research argues that because existing scales do not incorporate motivation or execution process into measuring CSP, it is difficult to clearly measure the impact of CSR on corporate performance. To mitigate this critical limitation in existing Corporate Social Performance(CSP) scales, present research proposes a new 45-item scale that incorporates motivation, execution methods and performance evaluation of CSR activities to measure the performance of CSR activities. CSR motivation is categorized into economic and profit-seeking dimensions, CSR process into legal and ethical execution and CSR into maximizing profit, employee welfare and social wealth to yield an integrated process of model evaluating CSR.