Title: Developing, measuring and validating CSR scale for Indian manufacturing sector

Authors: Kavitha Shanmugam; P. Suganthi

Addresses: Department of Management Studies, College of Engineering, Anna University, Guindy Campus, Chennai, India ' School of Management, SASTRA (Deemed to be) University, Thanjavur, Tamil Nadu, India

Abstract: Corporate social responsibility (CSR) has attracted the curiosity of the corporate and academic community in recent years. More specifically, the importance of stakeholders for corporate entities has been established in the literature. There is a need for companies to measure the impact of its CSR activities towards its stakeholders, namely customers, employees, environment, community and corporate governance, the need being even greater for a manufacturing company. So, this study tries to develop, measure and validate a scale for CSR in the Indian manufacturing sector using the stakeholder approach. A questionnaire was used to capture the qualitative data by generating items from the literature. The analysis confirmed the reliability and validity of the scale, most influencing factors of the dimensions of CSR and its adoption in the manufacturing sector in India.

Keywords: corporate social responsibility; CSR; scale; stakeholders; Indian manufacturing sector; corporate governance; environment.

DOI: 10.1504/IJBEX.2025.146057

International Journal of Business Excellence, 2025 Vol.36 No.1, pp.52 - 69

Received: 08 Dec 2020
Accepted: 01 Jul 2021
Published online: 06 May 2025 *

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