Conceptualizing and Measuring Consumer Perceptions of Corporate Social Responsibility: A Review and Empirical Assessment of Five Approaches

Abstract To clarify consumers’ perceptions of corporate social responsibility (CSR), this research identifies and evaluates different approaches to conceptualizing this construct, addresses construct validity issues, and tests an integrative model that links CSR perceptions to key antecedents and both moral- and business-case outcomes. A narrative review of the studies proposing conceptualizations and measurement scales for consumer CSR perceptions reveals five distinct theoretical approaches, which are empirically assessed across two studies (combined N = 3,277). Both studies show that more parsimonious conceptualization approaches—rooted in personality theory and associative memory networks—exhibit superior convergent, discriminant, and nomological validity than more complex conceptualization approaches, based on stakeholder theory, Carroll’s conceptualization, and the triple bottom line. The findings also indicate that CSR perceptions are influenced by both subjective consumer-level factors and company-level attributes, and that consumer perceptions of CSR have a significant predictive value for outcomes relevant to both moral considerations and corporate performance. This research provides actionable insights for scholars seeking to advance CSR theory and for practitioners aiming to align CSR initiatives with consumer expectations and strategic objectives.