Perceived CSR Spending Level

What it measures

Measures the degree to which a consumer perceives that a company spends substantial financial resources on its socially responsible activities. Draws conceptual inspiration from Kirmani's (1990, 1997) work on perceived advertising expenditure as a signal. High perceived CSR spending can influence downstream judgements of price fairness.

Response format

7-point Likert (fully disagree / fully agree)

Scale items

• _____ bears considerable costs for its social activities.
• The amount of money that _____ invests in its social projects is very large.
• _____ incurs very high costs for its social engagement.

Full scale items shown. Always cite the original source when using this scale in research.

Usage notes & scoring

Created by Habel et al. (2016); alpha = .98 in Study 3 (n = 885, consumer panel). AVE = .91. Discriminant validity supported against several other scales via Fornell–Larcker criterion. Replace blanks with the company name. Conceptually related to perceived advertising spending (Kirmani 1990, 1997).

Recommended companion scales

Citation

Habel, J., Schons, L.M., Alavi, S., & Wieseke, J. (2016). Warm glow or extra charge? The ambivalent effect of corporate social responsibility activities on customers' perceived price fairness. Journal of Marketing, 80(1), 84–105.

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