Mohd Isa, Salmi and Reast, Jon
(2014)
Operationalising Corporate Social
Responsibility (Csr) And The Development
Debate.
Asian Academy of Management Journal (AAMJ), 19 (1).
pp. 1-29.
ISSN 1394-2603
Abstract
A considerable amount of attention has been paid to the construct of Corporate Social
Responsibility (CSR) and yet research on the precise measurement of CSR has remained
limited. Measures have been hampered by a lack of clarity in theoretical frameworks and
empirical methods for the CSR construct. Given that the empirical study of CSR
measurement is in an undeveloped state, this research describes efforts to justify and
prove the relationship between measurement items and the construct. Based on a study
among Malaysian stakeholders, this research conceptualises CSR as a formative
construct consisting of eight dimensions: process, policy, values, environment, personal,
profit, people and politics. The analyses reveal alternative approaches from a conceptual
and methodological standpoint that makes clear the danger of misspecifying formative
models as reflective, or vice versa. In this regard, it is proposed that the agenda and
scope of CSR, as well as the measures used to implement it, are a manifestation of the
formative construct that corporations have to operationalise in order to perform CSR
better or more efficiently
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