Abstract

The aim of this research is to develop and validate a measurement scale for consumer’s perceptions of corporate social responsibility using the three-dimensional social, environmental and economic conceptual approach as a theoretical basis. Based on the stages of measurement scale creation and validation suggested by DeVellis and supported by Churchill Jr.’s :64–73, 1979) suggestions, five different empirical studies are developed expressly and applied to consumers of tourist services. This research involves 1147 real tourists from 24 countries in two different cultural and geographical contexts. A three-dimensional 18-item scale is proposed for measuring consumer perceptions of corporate social, environmental and economic responsibilities. This paper presents the complete development of the scale, as well as the implications and limitations of the main findings and the managerial implications.