Corporate social responsibility: comparing different models

Purpose - The purpose of this paper is to present theoretical investigation into two corporate social responsibility (CSR) models proposed by Schwartz and Carroll (2003, 2008). Design/methodology/approach - A descriptive study was conducted using a quantitative approach with 200 visitors. Data analysis involved, first, a factor analysis and, subsequently, a canonical analysis. Findings - The results reveal that there is indeed the characteristic of convergence on the CSR dimensions, as well as confirm the correlation between the two models. Research limitations/implications - This is a single case study wherein data cannot be generalized and there is a lack, so far, of a specific measure scale for the VBA (value, balance and accountability) model. Practical implications - The results can contribute to studies on the development of CSR scales directed toward consumers, particularly tourist companies in emerging countries, as well as a guidance for managers in planning socially responsible actions and achieving legitimacy of their consumers. Originality/value - Studies on CSR from customers’ standpoint are still scarce in developing countries, and the existing ones do not use reliable measure scales, based on theoretical models and adapted to the features of this audience. The present paper helps this discussion by considering the perspective of an emerging market for the first time.