Employee Attributions of Corporate Social Responsibility as Substantive or Symbolic: Validation of a Measure

Using three samples aggregating over 1,000 working adults, we developed and tested a measure of Substantive and Symbolic Corporate Social Responsibility (CSR‐SS). The resultant 14‐item CSR‐SS scale is a reliable and parsimonious measure that is best represented by two broad and distinctive factors—substantive and symbolic attributions of CSR. Our findings provide evidence of a solid nomological network and criterion validity, supporting predictions that when employees attribute CSR as substantive, greater benefits accrue to the individual and the organisation as a whole than when CSR is attributed as symbolic. This measure contributes a valid and reliable tool toward the advancement of micro CSR research on both negative and positive consequences of organisations’ CSR proclaimed initiatives.