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The purpose of this paper is to explain and better understand some of the challenges and even contradictions in relationships between CSR and stakeholder attitudes by comparing consumer and practitioner perspectives on social responsibility, its role in organisations and its influence on consumer attitudes towards companies. The objective is to understand and evaluate factors influencing the authenticity of social responsibility as a contributor to an organisation’s value proposition.

Focus groups of consumers and practitioners (N = 39) were asked to explore CSR in a semi-structured discussion. Themes were analysed using a constant comparative method.

These data suggest that rather than existing on a continuum of authenticity, there are clear paths emerging for CSR efforts to be deemed authentic versus inauthentic that can begin to better explain the often-contradictory findings with regard to consumer attitudes towards CSR and an organisation’s value proposition. Consumer efficacy to influence an organisation and localised CSR emerge as critical determinants for evaluations of CSR as authentic. Further, these data also suggest practitioners may not understand consumer motivations and attitudes about CSR.

These data provide new insights into evaluations of CSR to explain when and why it can fail to meet its objectives. Ultimately, these data produce testable models for authentic (i.e. motivator) and inauthentic (hygiene) consumer judgements about CSR and draw implications for CSR leadership, learning and management.

The overall goal of this chapter is to critique the purported business case for corporate social responsibility (CSR) and sustainability, which persists as a major contentious force in convincing companies to become more sustainable. Extant literature on sustainability, CSR and Socially Responsible Investments (SRIs) generally tends to focus on company perspectives decision-making and approaches. This chapter considers an alternative and under-developed perspective and examines CSR from a consumer/public perspective situated in a German context.

This chapter builds a comprehensive literature review and employs a research philosophical point of view underpinned by a social constructionist stance. It examines indicators and attitudes towards sustainability and sustainable consumption together with socially responsible investments and considers whether the buying patterns of German consumers may serve as a rationalisation for a potential business case for CSR and sustainability.

While the awareness of consumers of CSR in Germany towards sustainability tends to be generally relatively prima facie high, it is nevertheless noticeable that German consumers are predominately reluctant to pay a price premium for product possessing a superior sustainability performance. From the alternative lens of SRIs, rather than being a replete and widespread phenomenon, they are still largely a niche market. For these reasons, the potential for the existence of a business case for sustainability, CSR and SRIs tends in reality to be low, in spite of some populist or survey reports and perceptions.

The chapter links a consumer perspective with the business case for CSR. Moreover, it focuses on the German context which tends to be underrepresented in international research.

In response to the scarcity of research on Islamic corporate social responsibility (CSR), the purpose of this paper is to explore how young Saudi consumers perceive CSR from an Islamic perspective. The study is focused on Saudi Arabia, a Muslim country, and the largest exporter of petroleum in the world.

The present study uses a qualitative methodology with 34 in-depth interviews undertaken in two major Saudi cities (Tabouk and Riyadh).

Utilising social contract theory, this study contributes to the literature by developing an Islamic “CSR Tree” model (which consists of three parts: “roots”, “trunk”, and “crown”) to increase the understanding of Islamic CSR (i-CSR) and consumer behaviour. The roots are hidden, while the trunk and crown are visible. In particular, private social responsibility (the roots of the CSR Tree) incorporating Sadaqa, or values and intention, is the fundamental component on which organisations should base their CSR strategy from an Islamic perspective. The study also reveals that internal, external, and private social responsibilities are connected, and all are dependent on each other. The higher the level of private social responsibility exhibited, the higher the level of external social responsibility.

According to the CSR Tree model presented in this study, an organisation should avoid Riya (showing off) as this would represent shirk or idolatry, which is the opposite of Tawhid. The findings are particularly relevant for advancing the concept of i-CSR and for considering complex perspectives less travelled in the CSR literature. The study suggests that the best strategy for an organisation wishing to pursue an i-CSR agenda would be to balance internal and external responsibilities, and to bear in mind that private responsibility should be the motivation for action, and that CSR should be applied for the benefit of society.

Many consumer-focused corporate social responsibility (CSR) studies suggest a positive link between the responsibility demonstrated by a company and consumers’ intention to favor the company in their purchases. Yet an analogous causal effect between corporate social and financial performances is not evident. This chapter conceptualizes how social desirability and cynicism contribute to the discrepancy between consumers’ attitudes and their actual purchase behavior, and analyzes why consumer choices indicated in surveys do not consistently convert into actions.

We develop a conceptual framework based on hybrid choice modeling to estimate the impact of two new variables, Corporate Social Desirability and Corporate Social Cynicism, on CSR research. The model presented synthesizes research findings from the fields of CSR and psychology with a discrete choice methodology that allows inclusion of psychological aspects as latent variables.

The goal of the framework is to bridge the gap between choices stated by consumers in CSR surveys and their actual choices by quantifying and extracting the effects of biases that otherwise threaten the validity of such survey results. As the next step, the practical value of the model must be evaluated through empirical research combining a CSR choice study with social desirability and cynicism measurement.

The framework proposes a novel way of controlling CSR surveys for potential biases created by social desirability and cynicism and enables quantification of this impact, with potential application to other fields where psychological aspects may distort research results. Future empirical evidence based on the framework may also offer new insights into the mechanisms by which the two biases distort findings.

Recently, authors have determined varieties in the development of corporate social responsibility (CSR) within Europe. This chapter examines similarities and differences in sustainability and related CSR developments in two contrasting European countries, namely Germany (industrialized society) and Croatia (transitional society). It has been argued that sustainable development is an industrial phenomenon common among Western European countries and the USA, often marked as post-industrial societies, and usually not observed in post-socialist and transitional societies which are confronted with an inner need for economic, political, and overall (re)structuring. Concerning differences within Europe, the concept of sustainable development in general and CSR concepts, in particular, have been described in the literature as less advanced in Eastern European countries than in Western European countries. Taking into account socio-cultural influences on the way CSR is understood and practiced, this study discusses this assumption and also addresses the question whether CSR is differently developed and not implicitly less developed.

As an illustrative example, a small empirical study was conducted to examine whether consumers in Croatia are actually less prepared for CSR, and, on the other hand, whether they just focus on different dimensions of CSR than consumers in Germany. In more detail, it examined differences in participants’ attitudes, social norms, and perceived level of control with regard to sustainable fashion consumption between German and Croatian consumers.

The study’s findings support the assumption of previous studies that consumers’ lack of interest in CSR and knowledge deficits in this regard are likely to be a barrier for CSR development in Croatia. Yet, it also illustrates that the CSR development in Eastern European countries should not automatically be seen as less advanced but in some parts just as different. Findings from the study on differences with regard to the importance of different sustainability dimensions, namely the social and environmental dimension of CSR, support the assumption that the way CSR is understood and practiced differs due to socio-cultural differences.

As the understanding and development of CSR seem to depend on the socio-cultural context, further research is needed to examine which concepts are present in Croatia concerning sustainability and CSR.

The findings provide information on the current status of CSR development and sustainable development in two differently governed nations of the EU, namely Germany and Croatia. Resulting practical implications for CSR strategies of companies and interventions to support CSR development and sustainable consumption patterns in both countries are discussed.

Comparative CSR studies, especially within Europe, are in general rare and in particular, this study is one of a so far very limited number of studies on CSR in Eastern Europe.

The purpose of this paper is to model the role that stakeholders, and especially social responsible consumers play in the process of finding a win–win solution to control production related negative externalities. In this regard, when information asymmetries are present and consumers become knowledgeable about them, consumers with d-preferences for corporate social responsibility (CSR) type of products becomes the driver of the firm strategy.

To accomplish the goals of this paper, the authors proceed to develop a series of theoretical models wherein the social gains and costs of alternative modes of intervention are illustrated. The authors begin with a standard Pigouvian tax model and construct a stakeholder equivalent tax model and finalize the analysis with consumers acting in a shared social responsible behavior with firms as the optimal solution model.

The authors show that proactive disclosure of information asymmetries regarding negative externalities develops a shared social responsibility between consumers and firms. Market-based solutions to the externality problem are achieved under this setting. This solution is preferred to a Pigouvian tax and to a stakeholder equivalent tax. It is concluded that shared social responsibility is the result of the interaction of consumers with d-preferences and the reaction of a socially responsible “firm” willing, and the authors are able to incorporate these preferences as drivers for its strategy.

The main limitation of this paper is in its theoretical nature and specific applications to one case, that of negative externalities in production processes. The implication of this is that the model herein developed needs to be put to the empirical test.

The overall social implications indicate that active reduction of information asymmetries is welfare improving and preferred to government intervention.

This paper is original as it makes use of economic principles to develop a parsimonious model to demonstrate that proactive actions of a firm in response to consumers and stakeholders demands leads to an overall social welfare improvement when negative externalities deriving from production are incorporated into the decision making process of both consumers and firms. These decisions prove superior to government regulations.

The purpose of this research is to investigate the brand social responsibility (BSR) construct, and to develop a scale to measure this construct.

Using corporate social responsibility scales and the existing literature, a pre‐test to establish an initial list of items is followed by exploratory factor analysis in order to obtain a list of descriptors and statements to measure brand social responsibility. Then, the retained items of the BSR scale and existing CSR scales are tested on a panel of 248 participants.

The brand social responsibility scale tested in this research was more focused on a brand's trustworthiness, awareness, and the brand's philanthropic activities from a consumer's perspective. The descriptors used in the scale more accurately measure consumers' perceptions of a brand's social responsibility than CSR scales, and also take into consideration the possible differences between a parent brand's SR and its subsidiary's SR.

This study, while investigating the brand social responsibility construct and developing a scale to measure it, compares existing CSR scales and emphasizes the possible differences between a parent brand's SR and its subsidiary's SR.

The brand social responsibility scale in this study is important as it is one of the few scales in the field that takes into consideration the consumer's perspective as well as the possible effects of a parent brand and its subsidiaries.

The purpose of this research is to examine consumers’ perceptions of corporate social responsibility (CSR) and to explore the impact of CSR on consumers’ support in Indonesia.

A convenience sample of respondents in Yogyakarta, Indonesia, was collected. The final sample consisted of 254 surveys.

The findings confirmed the applicability of Carroll’s (1979) categorization of CSRs to consumers in Indonesia but challenged the order of importance of these responsibilities. In addition, the results clearly indicated that perceptions of legal and philanthropic responsibilities significantly explained consumers’ support for responsible businesses. The results will assist managers operating in the developing countries, especially Indonesia.

The sample was taken from one city (i.e. Yogyakarta) in Indonesia and may not represent all Indonesians, as it is a culturally diverse country. Thus, this limits the generalizability of the findings.

For businesses operating in Indonesia, it is important to focus on being a company that follows the regulatory system and supports various philanthropic activities such as poverty reduction, especially when half of the population in Indonesia lives just above the national poverty line. It has been shown that inoculation communication strategy will reduce perceived hypocrisy and mitigate its negative consequences.

The study examined consumers in Indonesia, the world’s fourth most populous nation. The results will provide some insights for multinationals operating in Indonesia.

The purpose of this paper is to study how individuals assess responsibility during an uncontrollable event requiring collective action, using crises affecting service workers as contexts. Specifically, the authors examine what parties consumers hold responsible for ensuring service worker welfare following an uncontrollable event and determine what factors make customers more open to accepting responsibility for ensuring worker welfare themselves.

The authors surveyed a nationally representative sample of US consumers regarding their attitudes toward protecting service workers during COVID-19 and used regression analysis to identify factors that predict attributions of responsibility to customers. The authors also conducted an experiment (using a new crisis context) to determine whether certain key factors impact customer perceptions of their own responsibility for helping employees during an uncontrollable event.

The survey results show US consumers hold firms most responsible for worker welfare, followed by customers and, finally, government. When examining factors that drive attributions of responsibility for customers, perceptions of how sincere firms are in their efforts to help employees predict higher responsibility attributions, and experimental results confirm that higher perceived firm sincerity increases consumers’ own sense of responsibility toward workers.

This research identifies factors that affect consumer support for efforts to help service employees and collective action problems more generally.

This research highlights an under-studied crisis context – uncontrollable events that require collective action – and shows how consumers make assessments about their own responsibility (in addition to the responsibility of the service firm) in these contexts.

This study aims to analyze consumer motivations to share information about corporate social responsibility (CSR) activities through electronic word of mouth. It examines the roles of self-enhancement, identity signaling and social bonding as antecedents of consumers’ CSR engagement on social media.

A quantitative approach is used with a single-factor between-subjects experimental design in which the presence vs absence of CSR information on a company website is manipulated. The hypotheses are tested through structural equation modeling.

Results show that after viewing the company’s CSR message on its website, consumers who generated more CSR associations were more motivated to engage with the CSR information to satisfy fundamental personality traits (need for self-enhancement) and social relationship motivations (social bonding), which increased their intention to share the information.

This study is restricted to CSR information on websites. Further research should consider what happens if such information is shared on social media, as consumers are more likely to spread CSR messages when they are shared by other public social network sites.

The study highlights the relevance of including CSR information on websites and offers insights into the importance of considering consumers in disseminating CSR information. Consumers share information when they have personal motivation for doing so.

This study put the focus on the role of consumers in the diffusion of corporate information.

The results show the importance of personal motivations such as self-enhancement and social bonding in sharing CSR information on social media.

El estudio analiza las motivaciones que tiene el consumidor para compartir información sobre acciones de responsabilidad social corporativa (RSC) a través de boca oído electrónico (eWOM). En particular, las motivaciones de mejora del auto-concepto, necesidad de mostrar una identidad deseada y la vinculación social.

Se utiliza un diseño experimental entre sujetos donde se manipuló la presencia vs ausencia de información sobre la RSC de la empresa. Las hipótesis se contrastaron mediante un modelo de ecuaciones estructurales.

Los resultados muestran que los consumidores con más asociaciones de RSC comparten más la información de RSC motivados por satisfacer la mejora del auto-concepto y vinculación social.

El estudio destaca la importancia de generar contenido de RSC en el sitio web de la empresa, y la importancia de los consumidores en la difusión de información de dicha información.

El estudio está restringido a la presencia de información de RSC en el sitio web de la empresa. Sería interesante evaluar lo que sucede si dicha información se comparte en redes sociales, en la medida en que los consumidores tienen mayor tendencia a compartir la información procedente de redes sociales.

Los resultados muestran la importancia de las motivaciones personales como la mejora del auto-concepto y la vinculación social a la hora compartir información de RSC en las redes sociales.

本研究分析了消费者通过电子口碑分享企业社会责任（CSR）活动信息的动机。它研究了自我提升、身份信号和社会联系作为消费者在社交媒体上参与企业社会责任的前因的作用。

采用单因素主体间实验设计的定量方法, 对公司网站上企业社会责任信息的存在与否进行操纵。假设通过使用R软件包lavaan的结构方程模型进行检验。

结果显示, 在观看公司网站上的企业社会责任信息后, 产生更多企业社会责任联想的消费者更有动力参与到企业社会责任信息中, 以满足基本的人格特征（自我提升的需要）和社会关系动机（社会纽带）, 这增加了他们分享信息的意向。

该研究强调了将企业社会责任信息纳入网站的相关性, 并对在传播企业社会责任信息时考虑消费者的重要性提出了见解。消费者在有个人动机的情况下会分享信息。

本研究仅限于网站上的企业社会责任信息。进一步的研究应该考虑到社交媒体, 因为当消费者在其他公共社交网站上分享企业社会责任信息时, 他们更有可能进行传播。

研究结果表明, 在社交媒体上分享企业社会责任信息时, 自我提升和社会联系等个人动机的重要性。