Items capture the degree to which a company is perceived as morally upright, kind, helpful, and warm. Yang and Aggarwal (2019) used a three-item short version (items 3, 8, and 9 below: Kind, Understanding, Ethical) in Study 2a and a ten-item long version in Study 2b. Item inspiration came from Abele and Bruckmüller (2011). EFA in both studies confirmed the items loaded together and not with other constructs.
Yang, L. W., & Aggarwal, P. (2019). No small matter: How company size affects consumer expectations and evaluations. Journal of Consumer Research, 45(6), 1369–1384.
Free access to 2023+ psychometric scales at PsychScales