Abstract: Purpose - Based on a review of previous literature that revealed a gap in the measurement of corporate social responsibility (CSR) from a customer perspective, in this paper the authors propose a multi-dimensional scale to measure customer perceptions of CSR. Design/methodology/approach - Using a systematic development process, the scale items were generated through the review of CSR literature and the opinion of academic experts. The scale was validated using data collected from 393 customers of the telecom industry. Data was initially subjected to exploratory factor analysis to identify the underlying scale dimensions. Confirmatory factor analysis was also conducted to validate the scale, testing for reliability, convergent and discriminant validity. Findings - The resulting scale is compounded of 30 items that load on 5 dimensions: developmental, ethical, relationship-building, responsiveness and information-sharing responsibilities. Practical implications - The proposal of reliable measurement tools for evaluating customer perceptions is especially relevant for companies because of their significant role in influencing the design and implementation of corporate actions. Along this line, the multi-dimensional scale developed in this study helps scholars and practitioners to better understand customer perceptions of the CSR actions that companies implement to improve these stakeholders' satisfaction. In doing so, the scale is especially useful for companies to measure how well they respond to customer needs in their daily routines. Originality/value - There is a significant lack of research into the development of reliable and valid tools to measure CSR from a customer perspective. The contribution of this study focuses on the identification of the 5 dimensions that determine CSR towards customers while it also provides a detailed scale to measure customer perceptions of these CSR dimensions.

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