IDEAS home Printed from https://ideas.repec.org/a/wly/buseth/v32y2023is3p257-269.html

The CSR‐19 scale: A measure of corporate social responsibility actions during COVID‐19 pandemic

Author

Listed:
  • Yousef Eiadat

Abstract

In this article, I developed the CSR‐19 scale to assess the perceptions company executives have of CSR actions during the COVID‐19 pandemic and to conceptualize the economic, legal, social, and environmental aspects of CSR actions as a high‐order construct. This paper's findings suggest that the legal, environmental, and social aspects of CSR actions are being perceived to positively contribute to companies' CSR actions, but the economic aspect of CSR actions is deemed to contribute negatively to companies' CSR actions. The 16‐item CSR‐19 scale shows strong evidence of reliability as well as content, convergent, and discriminant validity in a sample of 211 Jordanian companies. Managerial implications and suggestions for applying the CSR‐19 scale in future research are presented.

Suggested Citation

  • Yousef Eiadat, 2023. "The CSR‐19 scale: A measure of corporate social responsibility actions during COVID‐19 pandemic," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(S3), pages 257-269, October.
    • Handle: RePEc:wly:buseth:v:32:y:2023:i:s3:p:257-269
    DOI: 10.1111/beer.12534
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/beer.12534
    Download Restriction: no
    File URL: https://libkey.io/10.1111/beer.12534?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
    2. Paul Mather, 2020. "Leadership and governance in a crisis: some reflections on COVID-19," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(4), pages 579-585, November.
    3. Alex Cheema‐Fox & Bridget R. LaPerla & Hui (Stacie) Wang & George Serafeim, 2021. "Corporate Resilience and Response to COVID‐19," Journal of Applied Corporate Finance, Morgan Stanley, vol. 33(2), pages 24-40, June.
    4. Leonardo Rinaldi & Charles H. Cho & Sumit K. Lodhia & Giovanna Michelon & Carol A. Tilt, 2020. "Accounting in times of the COVID-19 pandemic: a forum for academic research," Accounting Forum, Taylor & Francis Journals, vol. 44(3), pages 180-183, July.
    5. Swaen, Valérie & Demoulin, Nathalie & Pauwels-Delassus, Véronique, 2021. "Impact of customers’ perceptions regarding corporate social responsibility and irresponsibility in the grocery retailing industry: The role of corporate reputation," Journal of Business Research, Elsevier, vol. 131(C), pages 709-721.
    6. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    7. Mehdi Taghian & Clare D’Souza & Michael Polonsky, 2015. "A stakeholder approach to corporate social responsibility, reputation and business performance," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(2), pages 340-363, June.
    8. Stuart Kells, 2020. "Impacts of COVID-19 on corporate governance and assurance, international finance and economics, and non-fiction book publishing: some personal reflections," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 16(4), pages 629-635, November.
    9. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    10. Glavas, Ante & Kelley, Ken, 2014. "The Effects of Perceived Corporate Social Responsibility on Employee Attitudes," Business Ethics Quarterly, Cambridge University Press, vol. 24(2), pages 165-202, April.
    11. Sheth, Jagdish, 2020. "Impact of Covid-19 on consumer behavior: Will the old habits return or die?," Journal of Business Research, Elsevier, vol. 117(C), pages 280-283.
    12. Saeidi, Sayedeh Parastoo & Sofian, Saudah & Saeidi, Parvaneh & Saeidi, Sayyedeh Parisa & Saaeidi, Seyyed Alireza, 2015. "How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction," Journal of Business Research, Elsevier, vol. 68(2), pages 341-350.
    13. Sharma, Amalesh & Adhikary, Anirban & Borah, Sourav Bikash, 2020. "Covid-19′s impact on supply chain decisions: Strategic insights from NASDAQ 100 firms using Twitter data," Journal of Business Research, Elsevier, vol. 117(C), pages 443-449.
    14. Sonia Boukattaya & Abdelwahed Omri, 2021. "Impact of Board Gender Diversity on Corporate Social Responsibility and Irresponsibility: Empirical Evidence from France," Sustainability, MDPI, vol. 13(9), pages 1-14, April.
    15. Eiadat, Yousef & Kelly, Aidan & Roche, Frank & Eyadat, Hussein, 2008. "Green and competitive? An empirical test of the mediating role of environmental innovation strategy," Journal of World Business, Elsevier, vol. 43(2), pages 131-145, March.
    16. Magdalena Öberseder & Bodo Schlegelmilch & Patrick Murphy & Verena Gruber, 2014. "Consumers’ Perceptions of Corporate Social Responsibility: Scale Development and Validation," Journal of Business Ethics, Springer, vol. 124(1), pages 101-115, September.
    17. Dima Jamali, 2008. "A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice," Journal of Business Ethics, Springer, vol. 82(1), pages 213-231, September.
    18. Andrea Pérez & Ignacio Rodríguez del Bosque, 2013. "Measuring CSR Image: Three Studies to Develop and to Validate a Reliable Measurement Tool," Journal of Business Ethics, Springer, vol. 118(2), pages 265-286, December.
    19. Mehdi Taghian & Clare D’Souza & Michael Polonsky, 2015. "A stakeholder approach to corporate social responsibility, reputation and business performance," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(2), pages 340-363, June.
    20. Maignan, Isabelle & Ferrell, O. C., 2001. "Antecedents and benefits of corporate citizenship: an investigation of French businesses," Journal of Business Research, Elsevier, vol. 51(1), pages 37-51, January.
    21. Duygu Turker, 2009. "Measuring Corporate Social Responsibility: A Scale Development Study," Journal of Business Ethics, Springer, vol. 85(4), pages 411-427, April.
    22. Naresh K. Malhotra & Sung S. Kim & Ashutosh Patil, 2006. "Common Method Variance in IS Research: A Comparison of Alternative Approaches and a Reanalysis of Past Research," Management Science, INFORMS, vol. 52(12), pages 1865-1883, December.
    23. Velasco Vizcaíno, Franklin & Martin, Silvia L. & Cardenas, Juan J. & Cardenas, Marcelo, 2021. "Employees’ attitudes toward corporate social responsibility programs: The influence of corporate frugality and polychronicity organizational capabilities," Journal of Business Research, Elsevier, vol. 124(C), pages 538-546.
    24. Khawaja Fawad Latif & Aymen Sajjad, 2018. "Measuring corporate social responsibility: A critical review of survey instruments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1174-1197, November.
    25. Yousef H. Eiadat & Alejandro M. Fernández-Castro, 2022. "Do formal and informal institutions matter for firm-level strategic environmental actions? A multi-level perspective from Jordan," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 65(3), pages 461-489, January.
    26. Samiee, Saeed & Walters, Peter G. P., 2003. "Relationship marketing in an international context: a literature review," International Business Review, Elsevier, vol. 12(2), pages 193-214, April.
    27. Grougiou, Vassiliki & Dedoulis, Emmanouil & Leventis, Stergios, 2016. "Corporate Social Responsibility Reporting and Organizational Stigma: The Case of “Sin” Industries," Journal of Business Research, Elsevier, vol. 69(2), pages 905-914.
    28. Sean Valentine & Gary Fleischman, 2008. "Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction," Journal of Business Ethics, Springer, vol. 77(2), pages 159-172, January.
    29. Benedict Sheehy, 2015. "Defining CSR: Problems and Solutions," Journal of Business Ethics, Springer, vol. 131(3), pages 625-648, October.
    30. Smith, Victoria & Langford, Peter, 2009. "Evaluating the impact of corporate social responsibility programs on consumers," Journal of Management & Organization, Cambridge University Press, vol. 15(1), pages 97-109, March.
    31. Park, Jongchul & Lee, Hanjoon & Kim, Chankon, 2014. "Corporate social responsibilities, consumer trust and corporate reputation: South Korean consumers' perspectives," Journal of Business Research, Elsevier, vol. 67(3), pages 295-302.
    32. Pantano, Eleonora & Pizzi, Gabriele & Scarpi, Daniele & Dennis, Charles, 2020. "Competing during a pandemic? Retailers’ ups and downs during the COVID-19 outbreak," Journal of Business Research, Elsevier, vol. 116(C), pages 209-213.
    33. Nwachukwu, Saviour L. S. & Vitell Jr., Scott J. & Gilbert, Faye W. & Barnes, James H., 1997. "Ethics and Social Responsibility in Marketing: An Examination of the Ethical Evaluation of Advertising Strategies," Journal of Business Research, Elsevier, vol. 39(2), pages 107-118, June.
    34. Wing Chow & Yang Chen, 2012. "Corporate Sustainable Development: Testing a New Scale Based on the Mainland Chinese Context," Journal of Business Ethics, Springer, vol. 105(4), pages 519-533, February.
    35. Rim, Hyejoon & Yang, Sung-Un & Lee, Jaejin, 2016. "Strategic partnerships with nonprofits in corporate social responsibility (CSR): The mediating role of perceived altruism and organizational identification," Journal of Business Research, Elsevier, vol. 69(9), pages 3213-3219.
    36. Rania Beji & Ouidad Yousfi & Nadia Loukil & Abdelwahed Omri, 2021. "Board Diversity and Corporate Social Responsibility: Empirical Evidence from France," Journal of Business Ethics, Springer, vol. 173(1), pages 133-155, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Adewole Olukorede, 2025. "Stakeholder engagement and participation in environmental contexts, social responsibility and society based on a study conducted in Rome, Italy," International Journal of Corporate Social Responsibility, Springer, vol. 10(1), pages 1-45, December.
    2. Khawaja Fawad Latif & Aymen Sajjad, 2018. "Measuring corporate social responsibility: A critical review of survey instruments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1174-1197, November.
    3. Khawaja Fawad Latif, 2018. "The Development and Validation of Stakeholder-Based Scale for Measuring University Social Responsibility (USR)," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 140(2), pages 511-547, November.
    4. Stankevičiūtė Živilė & Wereda Wioletta, 2020. "Universalism values and organisational citizenship behaviour referring to employee perception of corporate social responsibility," Management & Marketing, Sciendo, vol. 15(2), pages 302-325, June.
    5. Paraskevi (Evi) Dekoulou & Anna Anastasopoulou & Panagiotis Trivellas, 2023. "Employee Performance Implications of CSR for Organizational Resilience in the Banking Industry: The Mediation Role of Psychological Empowerment," Sustainability, MDPI, vol. 15(15), pages 1-20, August.
    6. Hafiz Yasir Ali & Muhammad Asrar‐ul‐Haq & Shaheera Amin & Sadaf Noor & Muhammad Haris‐ul‐Mahasbi & Muhammad Kashif Aslam, 2020. "Corporate social responsibility and employee performance: The mediating role of employee engagement in the manufacturing sector of Pakistan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2908-2919, November.
    7. Ali Alotaibi & Francis Edum-Fotwe & Andrew D.F. Price, 2019. "Critical Barriers to Social Responsibility Implementation within Mega-Construction Projects: The Case of the Kingdom of Saudi Arabia," Sustainability, MDPI, vol. 11(6), pages 1-27, March.
    8. Tahniyath Fatima & Said Elbanna, 2023. "Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework," Journal of Business Ethics, Springer, vol. 183(1), pages 105-121, February.
    9. Roberto Linzalone & Salvatore Ammirato & Alberto Michele Felicetti & Vincenzo Corvello & Francesco Santarsiero, 2025. "Exploring stakeholder engagement network behavior: Strategic and managerial implications for corporate social responsibility," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 1201-1224, October.
    10. Izabela Jonek-Kowalska & Mariusz Zielinski, 2020. "How CSR Affects Polish Enterprises," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 785-803.
    11. Montserrat Boronat-Navarro & José Antonio Pérez-Aranda, 2019. "Consumers’ perceived corporate social responsibility evaluation and support: The moderating role of consumer information," Tourism Economics, , vol. 25(4), pages 613-638, June.
    12. Bader Obeidat & Forat Hasan Alkhalafat & Nisrin Amira Abdallah Makahleh & Mohammed Ali Akour, 2019. "The Role of Corporate Social Responsibility in Enhancing Firm Performance: The Mediating Effect of Transformational Leadership," Journal of Business & Management (COES&RJ-JBM), , vol. 7(2), pages 162-191, April.
    13. Castaldo, Sandro & Ciacci, Andrea & Penco, Lara, 2023. "Perceived corporate social responsibility and job satisfaction in grocery retail: A comparison between low- and high-productivity stores," Journal of Retailing and Consumer Services, Elsevier, vol. 74(C).
    14. Yun-Chan Yen & Shih-Chih Chen, 2025. "The Triple Pathway to Loyalty: Understanding How Banks’ Corporate Social Responsibility Influences Customers via Moral Identity, Service Quality, and Relationship Quality," Sustainability, MDPI, vol. 17(7), pages 1-28, April.
    15. Mariusz Zieliński & Izabela Jonek-Kowalska, 2021. "Does CSR Affect the Profitability and Valuation of Energy Companies? An Example from Poland," Energies, MDPI, vol. 14(12), pages 1-24, June.
    16. Jinhua Li & Yongyi Chen & Qiankai Qing, 2021. "Differentiated consumer responses to corporate social responsibility domains moderated by corporate social responsibility perceptions: A Kano model‐based perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1606-1619, November.
    17. Juan Carlos Fandos-Roig & Javier Sánchez-García & Sandra Tena-Monferrer & Luis José Callarisa-Fiol, 2020. "Does CSR Help to Retain Customers in a Service Company?," Sustainability, MDPI, vol. 13(1), pages 1-21, December.
    18. Francisco González Santa Cruz & Iliana Loor Alcívar & Nelly Moreira Mero & Amalia Hidalgo-Fernández, 2020. "Analysis of the Dimensions of Corporate Social Responsibility: Study Applied to Co-operativism in Ecuador," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 148(2), pages 517-534, April.
    19. Mónica Santana & Rafael Morales-Sánchez & Susana Pasamar, 2020. "Mapping the Link between Corporate Social Responsibility (CSR) and Human Resource Management (HRM): How Is This Relationship Measured?," Sustainability, MDPI, vol. 12(4), pages 1-28, February.
    20. Walid Cheffi & Ahmed Abdel-Maksoud & Muhammad Omer Farooq, 2021. "CSR initiatives, organizational performance and the mediating role of integrating CSR into management control systems: Testing an inclusive model within SMEs in an emerging economy," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 333-367, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:buseth:v:32:y:2023:i:s3:p:257-269. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://onlinelibrary.wiley.com/journal/26946424 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.