Consumer Perceptions of Corporate Social Responsibility: A Decision-Analytics Perspective on Gender and Target-Group Differences

Authors

DOI:

https://doi.org/10.31181/jscda41202692

Keywords:

Corporate Social Responsibility, Consumer Behaviour, Generations, Trust, Segmentation

Abstract

Corporate social responsibility (CSR) has evolved from a voluntary corporate activity into a strategic management tool that influences organizational competitiveness, corporate reputation, and long-term sustainability. At the same time, consumers increasingly expect companies to address social and environmental challenges through responsible business practices, making consumer responses to CSR an important consideration in corporate decision-making. Although previous studies have extensively investigated CSR-related consumer behavior, relatively little attention has been paid to the simultaneous examination of gender differences and consumer segmentation based on CSR preferences. Addressing this gap, this study investigates consumer preferences toward different CSR dimensions and examines how these preferences vary across demographic groups. From a decision-analytical perspective, identifying homogeneous consumer groups according to their CSR-related attitudes can provide valuable support for corporate decision-makers in designing sustainability strategies and stakeholder communication. Accordingly, the practical objective of the study is to identify the CSR dimensions that consumers consider most important and determine how these preferences differ across demographic groups, while the methodological objective is to apply K-means clustering to identify homogeneous consumer segments based on their CSR-related preferences.

Downloads

Download data is not yet available.

References

Carroll, A. B. (2021a). Corporate social responsibility: Perspectives on the CSR construct's development and future. Business & Society, 60(6), 1258–1278. https://doi.org/10.1177/00076503211001765

Jimenez, D., Franco, I. B., & Smith, T. (2021). A review of corporate purpose: An approach to actioning the Sustainable Development Goals (SDGs). Sustainability, 13(7), 3899. https://doi.org/10.3390/su13073899

Jamali, D., & Karam, C. (2018). Corporate social responsibility in developing countries as an emerging field of study. International Journal of Management Reviews, 20(1), 32–61. https://doi.org/10.1111/ijmr.12112

Santini, F. O., Ladeira, W. J., Dalmoro, M., & de Matos, C. A. (2021). Antecedents and consequences of corporate social responsibility: A meta-analysis. Journal of Social Marketing, 11(3), 278–305. https://doi.org/10.1108/JSOCM-08-2020-0157

Biró, K., & Szalmáné Csete, M. (2021). Corporate social responsibility in agribusiness: Climate-related empirical findings from Hungary. Environment, Development and Sustainability, 23(4), 5674–5694. https://doi.org/10.1007/s10668-020-00838-3

Szőke, J., & Lakosy, D. (2025). Corporate social responsibility from the aspect of sustainability—Evidence from the Hungarian HR sector. Administrative Sciences, 15(5), 159. https://doi.org/10.3390/admsci15050159

Skarmeas, D., & Leonidou, C. N. (2013). When consumers doubt, watch out! The role of CSR skepticism. Journal of Business Research, 66(10), 1831–1838. https://doi.org/10.1016/j.jbusres.2013.02.004

Luger, M., Hofer, K. M., & Floh, A. (2022a). Support for corporate social responsibility among Generation Y consumers in advanced versus emerging markets. International Business Review, 31(2), 101903. https://doi.org/10.1016/j.ibusrev.2021.101903

Velte, P. (2022). Meta-analyses on corporate social responsibility (CSR): A literature review. Management Review Quarterly, 72(3), 627–675. https://doi.org/10.1007/s11301-021-00211-2

Wang, S., Liao, Y.-K., Wu, W.-Y., & Le, K. B. H. (2021). The role of corporate social responsibility perceptions in brand equity, brand credibility, brand reputation, and purchase intentions. Sustainability, 13(21), 11975. https://doi.org/10.3390/su132111975

Oe, H., & Yamaoka, Y. (2020). Consumer perceptions of corporate social responsibility and its relationship with consumer behaviour: Scale development and validation in an emerging market context. Journal of Customer Behaviour, 19(3), 202–225. https://doi.org/10.1362/147539220X16003502334208

Elzbieta, M., & Joanna, S. (2023). Corporate social responsibility as a factor influencing purchasing decisions of consumers in Central and Eastern Europe. European Research Studies Journal, XXVI(Issue 4), 281–299. https://doi.org/10.35808/ersj/3285

Zaman, R., Jain, T., Samara, G., & Jamali, D. (2022). Corporate governance meets corporate social responsibility: Mapping the interface. Business & Society, 61(3), 690–752. https://doi.org/10.1177/0007650320973415

Iglesias, O., Markovic, S., Bagherzadeh, M., & Singh, J. J. (2020). Co-creation: A key link between corporate social responsibility, customer trust, and customer loyalty. Journal of Business Ethics, 163(1), 151–166. https://doi.org/10.1007/s10551-018-4015-y

Schramm-Klein, H., Zentes, J., Steinmann, S., Swoboda, B., & Morschett, D. (2016). Retailer corporate social responsibility is relevant to consumer behavior. Business & Society, 55(4), 550–575. https://doi.org/10.1177/0007650313501844

Ajayi, O. A., & Mmutle, T. I. (2021). Corporate reputation through strategic communication of corporate social responsibility. Corporate Communications: An International Journal, 26(5), 1–15. https://doi.org/10.1108/CCIJ-02-2020-0047

Castro-González, S., Bande, B., & Fernández-Ferrín, P. (2021). Influence of companies' credibility and trust in corporate social responsibility aspects of consumer food products: The moderating intervention of consumer integrity. Sustainable Production and Consumption , 28, 129-141. https://doi.org/10.1016/j.spc.2021.03.032

Bernini, F., Giuliani, M., & La Rosa, F. (2024). Measuring greenwashing: A systematic methodological literature review. Business Ethics, the Environment & Responsibility, 33(4), 649–667. https://doi.org/10.1111/beer.12631

Cuesta-Valiño, P., Gutiérrez-Rodríguez, P., García-Henche, B., & Núñez-Barriopedro, E. (2024). The impact of corporate social responsibility on consumer brand engagement and purchase intention at fashion retailers. Psychology & Marketing, 41(3), 649–664. https://doi.org/10.1002/mar.21940

Alsyoof, S. M. S, László, V, & Sneider, T. 2026. The Influence of Ethical Ideologies on Corporate Social Performance in Small and Medium-Sized Enterprises in the United Kingdom. Corporate Social Responsibility and Environmental Management 1–18. https://doi.org/10.1002/csr.70658.

Bashir, M. A., Zhong, Z., Vasa, L., Shahzadi, I., & Bilan, Y. (2026). From complexity & research to cleanliness: The synergy of R&D investments, EV technologies and green complexity for sustainability. International Review of Economics & Finance, 105, 104743. https://doi.org/10.1016/j.iref.2025.104743

Wong, M. C. (2021). Does corporate social responsibility affect Generation Z purchase intention in the food industry. Asian Journal of Business Ethics, 10(2), 391–407. https://doi.org/10.1007/s13520-021-00136-9

Rothenhoefer, L. M. (2019). The impact of CSR on corporate reputation perceptions of the public—A configurational multi-time, multi-source perspective. Business Ethics: A European Review, 28(2), 141–155. https://doi.org/10.1111/beer.12207

Zhao, Y., Abbas, M., Samma, M., Ozkut, T., Munir, M., & Rasool, S. F. (2021). Exploring the relationship between corporate social responsibility, trust, corporate reputation, and brand equity. Frontiers in Psychology, 12, 766422. https://doi.org/10.3389/fpsyg.2021.766422

Garai-Fodor, M., & Popovics, A. (2023). Analysing the role of responsible consumer behaviour and social responsibility from a generation-specific perspective in the light of primary findings. Acta Polytechnica Hungarica, 20(3), 121–134. https://doi.org/10.12700/APH.20.3.2023.3.8

George, N. A., Aboobaker, N., & Edward, M. (2020). Corporate social responsibility and organizational commitment: Effects of CSR attitude, organizational trust and identification. Society and Business Review, 15(3), 255–272. https://doi.org/10.1108/SBR-04-2020-0057

Smith, V., & Langford, P. (2009). Evaluating the impact of corporate social responsibility programs on consumers. Journal of Management & Organization, 15(1), 97–109. https://doi.org/10.5172/jmo.837.15.1.97

de Jong, M. D. T., & van der Meer, M. (2017). How does it fit? Exploring the congruence between organizations and their corporate social responsibility (CSR) activities. Journal of Business Ethics, 143(1), 71–83. https://doi.org/10.1007/s10551-015-2782-2

Dangelico, R. M., & Vocalelli, D. (2017). "Green marketing": An analysis of definitions, strategy steps, and tools through a systematic review of the literature. Journal of Cleaner Production, 165, 1263–1279. https://doi.org/10.1016/j.jclepro.2017.07.184

Popovics, A. (2024). Characteristics of consumer segments based on consumer habits and preferences from an environmental and social responsibility perspective. Acta Polytechnica Hungarica, 21(12), 133–146. https://doi.org/10.12700/APH.21.12.2024.12.8

Hsu, Y.; Bui, T.H.G.. (2022). Consumers’ Perspectives and Behaviors towards Corporate Social Responsibility—A Cross-Cultural Study. Sustainability, 14(2), 615. https://doi.org/10.3390/su14020615

Csapóné Riskó, T., Péntek, Á., & Wiwczaroski, T. (2016). Is it worth being socially responsible? Applied Studies in Agribusiness and Commerce, 10(1), 73–80. https://doi.org/10.19041/APSTRACT/2016/1/10

Park, J., Lee, H., & Kim, C. (2014). Corporate social responsibilities, consumer trust and corporate reputation: South Korean consumers' perspectives. Journal of Business Research, 67(3), 295–302. https://doi.org/10.1016/j.jbusres.2013.05.016

Pivato, S., Misani, N., & Tencati, A. (2008). The impact of corporate social responsibility on consumer trust: The case of organic food. Business Ethics: A European Review, 17(1), 3–12. https://doi.org/10.1111/j.1467-8608.2008.00515.x

Deutsch, N., & Pintér, É. (2018). The Link between Corporate Social Responsibility and Financial Performance in the Hungarian Banking Sector in the Years Following the Global Crisis. Financial and Economic Review, 17(2), 124–145. https://doi.org/10.25201/FER.17.2.124145

Waites, S. F. (2025). Decoding ESG: Consumer perceptions, ethical signals and financial outcomes. Journal of Risk and Financial Management, 18(7), 361. https://doi.org/10.3390/jrfm18070361

Zhang, R., Zhou, X., Liu, Q., & Wang, C. (2025). Brand attitude as the catalyst: Transforming perceived ESG to consumer's purchase intention in low-carbon consumption. Frontiers in Psychology, 16, 1599472. https://doi.org/10.3389/fpsyg.2025.1599472

Nipper, M., Ostermaier, A., & Theis, J. (2025). Mandatory disclosure of standardized sustainability metrics: The case of the EU Taxonomy Regulation. Corporate Social Responsibility and Environmental Management, 32(2), 2171–2190. https://doi.org/10.1002/csr.3046

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. (2022). Official Journal of the European Union. https://eur-lex.europa.eu/eli/dir/2022/2464/oj

European Commission. (2025). Corporate sustainability reporting (CSRD/ESRS guidance). European Commission. https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf

EFRAG. (2023). European Sustainability Reporting Standards (ESRS). European Financial Reporting Advisory Group. https://www.efrag.org/sites/default/files/2024-07/EFRAG_AR2023_template_web.pdf

IFRS Foundation. (2023). IFRS S1 general requirements for disclosure of sustainability-related financial information; IFRS S2 climate-related disclosures. IFRS Foundation. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/

Leonelli, S., Muhn, M., Rauter, T., & Sran, G. S. (2026). How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases. Journal of Accounting and Economics, 81(1), 101811. https://doi.org/10.1016/j.jacceco.2025.101811

Peng, C., Eisend, M., Xiang, D., Chen, Z., & Zhao, H. (2025). A meta-analysis of corporate social responsibility effects: The role of stakeholder type and country factors. International Journal of Research in Marketing, 42(3), 809–826. https://doi.org/10.1016/j.ijresmar.2024.11.003

Nguyen, N., Priporas, C.-V., McPherson, M., & Manyiwa, S. (2023). CSR-related consumer scepticism: A review of the literature and future research directions. Journal of Business Research, 169, 114294. https://doi.org/10.1016/j.jbusres.2023.114294

Zhigang, W., Lei, Z., & Xintao, L. (2020). Consumer response to corporate hypocrisy from the perspective of expectation confirmation theory. Frontiers in Psychology, 11, 580114. https://doi.org/10.3389/fpsyg.2020.580114

Majerova, J., Gajanova, L., Nadanyiova, M., & Sipos, T. (2024). Who should communicate to make the world a greener place? Car brand loyalty as an essential attribute of pro-environmental education. Acta Polytechnica Hungarica, 21(7), 107–121. https://doi.org/10.12700/APH.21.7.2024.7.7

Dalla-Pria, L &Rodríguez-de-Dios, I. (2022), "CSR communication on social media: the impact of source and framing on message credibility, corporate reputation and WOM". Corporate Communications: An International Journal, Vol. 27 No. 3 pp. 543–557, doi: https://doi.org/10.1108/CCIJ-09-2021-0097

Szalczgruber, F. (2022). CSR communication in social media: The effectiveness of influencers and companies' posts. Prosperitas, 9(2), 45–63. https://doi.org/10.31570/prosp_2022_0029.

Grover, P., Kar, A. K., & Ilavarasan, P. V. (2019). Impact of corporate social responsibility on reputation—Insights from tweets on sustainable development goals by CEOs. International Journal of Information Management, 48, 39–52. https://doi.org/10.1016/j.ijinfomgt.2019.01.009

Schade, J., Wang, Y., & van Prooijen, A.-M. (2022). Consumer skepticism towards corporate-NGO partnerships: The impact of CSR motives, message frame and fit. Corporate Communications: An International Journal, 27(5), 39–55. https://doi.org/10.1108/CCIJ-04-2022-0048

Kim, S., & He, H. (2025). The impact of brand activism on consumer behaviours: Examining the contrasting roles of admiration and anger. Journal of Business Research 201. ISSN 0148-2963, https://doi.org/10.1016/j.jbusres.2025.115704

Mahmud, R., & Guzmán, F. (2025). The cost of contradiction: Exploring consumer negative responses to activist brands' moral transgressions. Journal of Business Research, 200, 115635. https://doi.org/10.1016/j.jbusres.2025.115635

Verlegh, P. W. J. (2024). Perspectives: A research-based guide for brand activism. International Journal of Advertising, 43(2), 388–402. https://doi.org/10.1080/02650487.2023.2228117

Garg, N., & Saluja, G. (2022). A tale of two "ideologies": Differences in consumer response to brand activism. Journal of the Association for Consumer Research, 7(3), 325–339. https://doi.org/10.1086/719584

Vieira, V. A., de Almeida, S. O., & Lunardi, G. L. (2023). What makes the corporate social responsibility impact on Customer–Company identification stronger? A meta-analysis International Journal of Research in Marketing, 40(2), 475–492. https://doi.org/10.1016/j.ijresmar.2022.09.002

Rivera, J. J., Bigne, E., & Curras-Perez, R. (2019). Effects of corporate social responsibility on consumer brand loyalty. Revista Brasileira de Gestão de Negócios, 21(3), 395–415. https://doi.org/10.7819/rbgn.v21i3.4003

Toshmirzaev, D., Ahn, Y.-J., Kiatkawsin, K., Sutherland, I., & Zielinski, S. (2022). The effect of corporate social responsibility on trustful relationship, supportive communication intention, and brand loyalty of ethnic halal restaurants. Frontiers in Psychology, 13, 1022835. https://doi.org/10.3389/fpsyg.2022.1022835

Carifio, J., & Perla, R. (2008). Resolving the 50-year debate around using and misusing Likert scales. Medical Education, 42(12), 1150–1152. https://doi.org/10.1111/j.1365-2923.2008.03172.x

Norman, G. (2010). Likert scales, levels of measurement and the "laws" of statistics. Advances in Health Sciences Education, 15(5), 625–632. https://doi.org/10.1007/s10459-010-9222-y

Pérez, A., & Rodríguez del Bosque, I. (2015). How customers construct corporate social responsibility images: Testing the moderating role of demographic characteristics. BRQ Business Research Quarterly, 18(2), 127–141. https://doi.org/10.1016/j.brq.2014.04.003

Husted, B. W., & Allen, D. B. (2009). Strategic corporate social responsibility and value creation: A study of multinational enterprises in Mexico. Management International Review, 49(6), 781–799. https://doi.org/10.1007/s11575-009-0016-5

Lippai-Makra, E., Kovács, Z. I., & Kiss, G. D. (2022). The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive. Journal of Applied Accounting Research, 23(1), 301–318. https://doi.org/10.1108/JAAR-04-2021-0086

Kim, S. (2019). The process model of corporate social responsibility (CSR) communication: CSR communication and its relationship with consumers' CSR knowledge, trust, and corporate reputation perception. Journal of Business Ethics, 154(4), 1143–1159. https://doi.org/10.1007/s10551-017-3433-6

Downloads

Published

2026-10-21

Issue

Vol. 4 No. 1 (2026): Journal of Soft Computing and Decision Analytics

Section

Articles

License

Copyright (c) 2026 Monika Garai-Fodor, Anett Popovics (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Garai-Fodor, M., & Popovics, A. (2026). Consumer Perceptions of Corporate Social Responsibility: A Decision-Analytics Perspective on Gender and Target-Group Differences. Journal of Soft Computing and Decision Analytics, 4(1), 213-235. https://doi.org/10.31181/jscda41202692