Development and Global Validation of a Corporate Social Responsibility Perceptions Instrument for the Oil and Gas Sector: A Social Issues Approach

ABSTRACT The majority of Corporate Social Responsibility perception research is limited to a managerial or single‐nation context, affecting global applicability. This study addresses that gap by developing a validated instrument to measure CSR public perception within a global and regional context, with a specific focus on oil and gas multinational corporations. It utilizes the social issues approach and was designed deductively based on established CSR theory. It was tested on over 1500 respondents across over 100 nations, ensuring representation from major global regions. Statistical techniques included Exploratory Factor Analysis, Confirmatory Factor Analysis, model fit assessments, and convergent and discriminant validity tests, conducted using Jamovi and Excel. Findings revealed that the social issues approach provided a valid and reliable framework for measuring public CSR perception composed of 7 constructs. This research offers a globally applicable instrument for the assessment of CSR perception, and it contributes to the development of stakeholder‐inclusive evaluations.