Purpose

This study aims to develop and validate a scale to measure stakeholders' perception of mandatory corporate social responsibility (CSR) activities in the hotel industry in India.

Design/methodology/approach

CSR items were generated based on a qualitative approach. The underlying factorial structure of the scale is determined using exploratory factor analysis. The measurement model is verified through confirmatory factor analysis with validity checks. Additionally, the nomological and predictive validity of the proposed scale is confirmed through correlation and regression analysis.

Findings

This study proposed a three-dimensional 17-item scale comprising the environment, social and cultural domains to measure stakeholders' perception of mandatory CSR in the Indian hotel industry.

Research limitations/implications

This study adds to the literature by providing a comprehensive approach incorporating CSR activities specified by law on CSR measurement. Validated CSR scales are recommended for future studies to measure CSR in India. This study may also serve as a blueprint for other countries to develop context-specific CSR measurement approaches.

Originality/value

To the best of the authors’ knowledge, this is the first scale development study on mandatory CSR in India. The inclusion of CSR activities prescribed by law on the standardized CSR scale development is a novel outlook.

中文翻译：

---

利益相关者对印度酒店业强制性企业社会责任的看法：规模开发和验证

目的

本研究旨在制定并验证一个量表，用于衡量利益相关者对印度酒店业强制性企业社会责任 (CSR) 活动的看法。

设计/方法论/途径

企业社会责任项目是根据定性方法生成的。量表的基本因子结构是使用探索性因子分析确定的。通过验证性因素分析和有效性检查来验证测量模型。此外，通过相关性和回归分析证实了所提出的量表的法理和预测有效性。

发现

本研究提出了一个包含环境、社会和文化领域的三维17项量表，以衡量利益相关者对印度酒店业强制性企业社会责任的看法。

研究局限性/影响

本研究提供了一种纳入企业社会责任衡量法律规定的企业社会责任活动的综合方法，为文献提供了补充。建议在未来的研究中使用经过验证的企业社会责任量表来衡量印度的企业社会责任。这项研究也可以作为其他国家制定针对具体情况的企业社会责任衡量方法的蓝图。

原创性/价值

据作者所知，这是印度第一个关于强制性企业社会责任的大规模发展研究。将法律规定的企业社会责任活动纳入企业社会责任标准化规模建设，是一种新颖的视角。