Linking values and ideologies: a scale of managerial social responsibility values

Abstract

Purpose The literature on corporate social responsibility (CSR) provides fragmented and sometimes contradictory empirical findings on the role of managerial values in CSR. This is partly due to the absence of a unifying framework and its subsequent measurement. Following the Schwartz’s (1994) Value Survey (SVS), this study aims to provide an original scale to measure CSR values based on their ideological underpinnings of classical liberalism and economic egalitarianism. Design/methodology/approach Following the scale-development procedure, a scale was developed in six steps and tested on a sample of 105 Turkish managers through confirmatory factor analysis. Findings On the basis of a sound theoretical construct, the study provides an original and reliable measurement tool to capture the link between ideology and values. A scale with a four-factor solution as self-transcendence, self-enhancement, openness to change and conservation was obtained at the end of the process. Research limitations/implications Despite that the sample size was relatively small and drawn from a single country setting, the model has a reasonable fit to the data, and the scale is reliable at 0.869 Cronbach’s alpha value. Therefore, the scale can be used in future studies to reveal the nature, structure and magnitude of socially responsible managerial values based on their ideological roots. Social implications Although the managerial values towards CSR have been studied for a long time, the interwoven relations of such values with diverse ideological stances are not clearly investigated in literature. By linking values and ideologies on a theoretical ground, the scale developed in this study can be used as a valuable tool to better understand socially responsible behaviours of managers in our modern societies. Originality/value Considering the fragmented body of knowledge in literature, this scale can be useful for both scholars and practitioners when exploring the ideologically driven and value-laden nature of socially responsible behaviours.

How improved understanding of what constitutes “value” may lead to better underpinning of corporate social responsibility (CSR)

“…It is a "valueoriented concept" that goes beyond mere legal compliance (D'Aprile and Mannarini, 2012). There is increasing scholastic interest towards managerial values and their role in CSR (Turker and Ozmen, 2017). However, conventional CSR thinking focuses largely on boundary discussions, target setting and mechanisms of reporting (Robinson and Smith, 2012).…”

“…Other CSR or responsibility-related value types exist and will be added in future. Specific sets of value types will result in specific types of CSR (Turker and Ozmen, 2017). Personal value types might be affected by demographic characteristics, such as age, gender or education, as well as macro characteristics, such as wealth and freedom (Turker and Ozmen, 2017).…”

“…Specific sets of value types will result in specific types of CSR (Turker and Ozmen, 2017). Personal value types might be affected by demographic characteristics, such as age, gender or education, as well as macro characteristics, such as wealth and freedom (Turker and Ozmen, 2017). Woodall (2003) suggested value is a gestalt, where value types aggregate to form overall value assuming multiple forms simultaneously.…”

“…Ali (2022) suggests higher value awareness results from a "prosocial" orientation that contributes to good person-organisation congruence. Turker and Ozmen (2017) cite "self-transcendence" (the enhancement of others) and "self-enhancement" (emphasising social superiority and/or esteem). Jackson's "prosocial" and "self-transcendence" clearly resonate with "responsibility, humanity, benevolence, trusteeship, contribution, honesty and conviction", which Turnbull (2011, p. 178) describes as core "wisdoms".…”

“…It is a 'value-oriented concept' that goes beyond mere legal compliance (D'Aprile & Mannarini (2012). There is increasing scholastic interest towards managerial values and their role in CSR (Turker & Ozmen, 2017).…”