“…These factors are contextual variables that, in this review, they are divided into customer and employee sections. Firm size (Zupan and Milfelner, 2014), corporate–customer relationships (Bolton and Mattila, 2015), customer–company identification (Ahn et al , 2021; Fatma et al , 2018; Martínez and Rodríguez del Bosque, 2013; Pérez and Del Bosque, 2015a, 2015b; Perez et al , 2013; Srivastava and Singh, 2021), corporate image (Ali et al , 2020; Chen-ying Lee, 2019; Valiño et al , 2019), corporate reputation (Arrive et al , 2019; Hsu, 2012; Kim and Kim, 2016; Su et al , 2015) and physical environment quality (Swimberghe and Wooldridge, 2014) are of the most critical contextual variables in the customer section. These factors indicate that if a corporation has an excellent reputation and formed a good relationship with its customers, customers’ perception of CSR is influenced, and their satisfaction increases.…”