Scale Development and Operationalization of Social Responsibility Constructs: An ISO 26000 Context

Abstract

ISO 26000 is one of those prevailing guidelines on social responsibility adopted by practitioners. Despite its growing embracement, the dimensions of ISO 26000 have not been empirically operationalized. The lack of validated scales limits its compatibility in real-life practices as well as academic research on the standard. Adopting quantitative and qualitative methodology, the multidimensional scale of ISO 26000 is first operationalized through a questionnaire survey with 286 organizations in Hong Kong. The measurement items are then triangulated with industrial evidence garnered from in-depth interviews with seven organizations comprising two listed companies, two private companies, and three non-governmental organizations with operations in Hong Kong, Macau, Mainland China, Asia and the Middle East. Our measurement scale contributes to future studies of ISO 26000 in the corporate social responsibility literature. The validated scale will also be a handy guide for aligning social responsibility with the practical context and strategic implantation.