مقیاس مبتنی بر ذینفعان چندموردی برای اندازه گیری CSR برای در صنعت بانکداری

In recent years, both academics and practitioners are paying more attention to CSR activities due to its significant influence on stakeholders. With regard to this, CSR includes the companies’ responsibilities towards shareholders, customers, employees, environment and community. Despite numerous efforts to measure the consequences of corporate social responsibility (CSR), it remains unclear how stakeholders perceive CSR activities. This study aims at developing a measurement scale for corporate social responsibility activities in the Indian banking industry based on a stakeholder framework. A multistage method is applied to develop a valid and reliable scale. Items for the scale were generated from a qualitative research and literature review. The reliability and validity of the scale was confirmed through a first and second order confirmatory factor analysis. This study contributes to the literature by providing a valid and reliable scale to measure CSR and the successful implementation of the stakeholder theory in the banking industry.