Internal Corporate Social Responsibility (ICSR): Scale Adaptation and Validation in the Banking Industry

ABSTRACTThe present study intends to adapt and validate a scale to measure internal CSR practices in the bankingindustry. A Four-step procedure was followed for scale validation.Initially, a preliminary test was conducted totest common method bias followed by EFA (n= 217), CFA (n=345), and lastly, reliability and validity analysiswas done. The quantitative research method covered 850 bank employees in 3 stages, of which 612 responseswere gathered and analyzed using standardized statistical tools. A tool of 20items was adapted and validated formeasuring internal CSR. Results revealed that the scale is valid and reliable for bank employees. The studydevelops a short yet comprehensive scale to measure internal CSR, especially for the banking industry,contributing to the literature and practice.