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.

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Journal Applied Psychology
Donia, M.B. (Magda B.L.), Tetrault Sirsly, C.-A. (Carol-Ann), & Ronen, S. (Sigalit). (2017). Employee Attributions of Corporate Social Responsibility as Substantive or Symbolic: Validation of a Measure. Applied Psychology, 66(1), 103–142. doi:10.1111/apps.12081