Assessing the Impact of Perceived Corporate Social Responsibility Activities on Customer Value: Examining the Role of Brand Attitude and Customer–Company Identification

Despite recent evidence indicating a rise in customer attention to businesses’ corporate social responsibility (CSR) activities, few studies have investigated how CSR impacts customer value. Addressing this gap, this study aims to assess the influence of perceived CSR activities (legal CSR, economic CSR, social CSR and environmental CSR) on brand attitudes and customer–company identification (CCI). Furthermore, the impacts of brand attitude and CCI on customer value are explored. The data were collected from 199 respondents through a structured questionnaire. Analysis was performed via structural equation modelling in Amos and SPSS. The results show that social CSR and environmental CSR positively influence brand attitudes and CCI. In contrast, legal CSR and economic CSR have insignificant impacts on brand attitude and CCI. Moreover, customer value is positively and significantly affected by brand attitude and CCI. These results underscore the need for organizations to put more emphasis on their social and environmental CSR to improve customers’ value.