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

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.

Cross-Cultural Adaptation of a Questionnaire Measuring Organizational Citizenship Behavior towards the Environment

“…The findings of this study suggest that the legal, environmental, and social aspects of CSR actions are being perceived as positive contributions to CSR practices in companies, while the economic aspect of CSR actions is considered to have a negative influence on these practices. It is important to highlight that, with regard to the environmental aspects of corporate social responsibility, the results indicate that, among the study participants, since the beginning of the COVID-19 pandemic, there was a significant reduction in the amount of waste produced by the company, along with a notable increase in recycling materials and reformulating products to minimize their environmental impact (Eiadat 2023). It should be noted that this issue is not new in the literature.…”

“…Often, this assessment does not occur in isolation, but rather through more comprehensive scales which incorporate Corporate Social Responsibility (CSR), going beyond the exclusively environmental domain. In a study conducted by Eiadat (2023), the CSR-19 scale was developed to analyze the perceptions of business executives in relation to CSR actions during the COVID-19 pandemic, addressing the economic, legal, social, and environmental aspects of CSR. The findings of this study suggest that the legal, environmental, and social aspects of CSR actions are being perceived as positive contributions to CSR practices in companies, while the economic aspect of CSR actions is considered to have a negative influence on these practices.…”

Recent Research Progress on Corporate Social Responsibility of Hotels

“…All CSR definitions boil down to the idea that businesses must serve not just their shareholders but also other interested parties [11]. Stakeholder theory, which has informed much empirical research on CSR, posits that businesses must meet the needs of the many constituencies that make up their operations or risk losing the support of those customers [12]. Customers, workers, investors, suppliers, and local communities are all examples of distinct types of stakeholders [13].…”

Exploring the mediating role of corporate social responsibility in the connection between board competence and corporate financial performance amidst global uncertainties

“…Carroll (1991) posits that board members or managers hailing from diverse cultural backgrounds often bring to the table varied perspectives on CSR, reinforcing the idea that the very interpretation and implementation of CSR activities are deeply influenced by contextual elements unique to each country (Mohy-ud-Din & Raza, 2023). Indeed, given these unique elements, boards in Jordan might indeed perceive and act upon CSR initiatives in a manner distinct from their global counterparts, thus making Jordan an ideal setting for an in-depth exploration of CSR (Eiadat, 2023). Furthermore, the significance of the Jordanian market cannot be understated.…”

“…It is imperative to underscore that every firm listed, regardless of its sectoral affiliation, is mandated to adhere to the ASE's stipulations regarding corporate governance and CSR(Ibrahim & Hanefah, 2016). Moreover, while developed countries have exhibited an intensified focus on CSR endeavors amidst the COVID-19 pandemic, there remains a conspicuous absence of empirical investigations centering on CSR actions within the landscape of developing countries(Eiadat, 2023) (Table…”