Developing a scale for measuring the implementation of corporate purpose at the organizational level

Purpose This paper aims to conceptualize purpose implementation at the organizational level and to develop and validate a scale for assessing whether corporate purpose is effectively implemented within organizations. Design/methodology/approach The authors used a six-step methodology: defining the construct, developing and generating measurement items, specifying the model, collecting data from 433 managers and business leaders in the Iberian Peninsula and Latin America, evaluating and refining the scale through confirmatory factor analysis and assessing the scale’s validity and reliability. Findings This study conceptualizes purpose implementation at the organizational level and provides a valid scale to assess purpose implementation within organizations, offering a tool for both academics and practitioners. This scale enables organizations to evaluate how corporate purpose is deployed, while also supporting scholars in advancing research on purpose-driven organizations. Originality/value No valid measurement scales existed to capture purpose implementation at the organizational level. This paper fills that gap by offering a reliable and valid instrument to assess and strengthen the link between corporate purpose and sustainable management.

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Publication Details

Journal
Corporate Governance
Published
2026-08-24
DOI
https://doi.org/10.1108/cg-09-2025-0728
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

Developing a scale for measuring the implementation of corporate purpose at the organizational level

Alejandro Fontana, Álvaro Lleó, M.P Florez-Jimenez, Giovanni Hernandez
Corporate Governance
Corporate Social Responsibility Reporting
article

Developing a scale for measuring the implementation of corporate purpose at the organizational level

Alejandro Fontana, Álvaro Lleó, M.P Florez-Jimenez, Giovanni Hernandez
article en

Abstract

Purpose This paper aims to conceptualize purpose implementation at the organizational level and to develop and validate a scale for assessing whether corporate purpose is effectively implemented within organizations. Design/methodology/approach The authors used a six-step methodology: defining the construct, developing and generating measurement items, specifying the model, collecting data from 433 managers and business leaders in the Iberian Peninsula and Latin America, evaluating and refining the scale through confirmatory factor analysis and assessing the scale’s validity and reliability. Findings This study conceptualizes purpose implementation at the organizational level and provides a valid scale to assess purpose implementation within organizations, offering a tool for both academics and practitioners. This scale enables organizations to evaluate how corporate purpose is deployed, while also supporting scholars in advancing research on purpose-driven organizations. Originality/value No valid measurement scales existed to capture purpose implementation at the organizational level. This paper fills that gap by offering a reliable and valid instrument to assess and strengthen the link between corporate purpose and sustainable management.

Corporate Governance
Universidad de La Sabana (CO), University of Piura (PE), Universidad Nacional de Piura (PE), Universidad de Navarra (ES)
Openalex Percentile: Top 6%
Corporate Social Responsibility Reporting
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Developing a scale for measuring the implementation of corporate purpose at the organizational level — Alejandro Fontana, Álvaro Lleó, et al. · Corporate Governance (2026) | TGRS Research Map | TGRS