IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v11y2019i2p370-d197177.html
   My bibliography  Save this article

The Common Good Provision Scale (CGP): A Tool for Assessing People’s Orientation towards Economic and Social Sustainability

Author

Listed:
  • Cinzia Castiglioni

    (Department of Psychology, Università Cattolica del Sacro Cuore di Milano, L.go Gemelli 1, 20123 Milano MI, Italy)

  • Edoardo Lozza

    (Department of Psychology, Università Cattolica del Sacro Cuore di Milano, L.go Gemelli 1, 20123 Milano MI, Italy)

  • Andrea Bonanomi

    (Department of Psychology, Università Cattolica del Sacro Cuore di Milano, L.go Gemelli 1, 20123 Milano MI, Italy)

Abstract

Many governments and institutions are currently challenged with insecurity, economic instability, and ongoing turbulence which may undermine the quality of life of each human being and the sustainable development of civil society. As this kind of sustainable development is strictly related to the promotion of the ‘common good’, it is of paramount importance to understand the different motives that lead people to give their contribution to the common good, in order to sustainably align individual needs with the needs of the society. By adopting a psychological perspective for the promotion of the sustainable development, the aim of this study is to develop and validate a new metric, the Common Good Provision scale (CGP), to assess people’s orientation towards economic and social sustainability. Items were generated from a preliminary qualitative study investigating meaning and representations on the common good and its provision. Both exploratory and confirmatory factor analyses were undertaken to validate and improve the scale. The final scale, which consists of seven items, contains two dimensions: Accessibility (i.e., making the common good accessible to anyone and fulfilling people’s basic needs) and Personal Gain (i.e., getting a return and personal advantage in exchange for one’s contribution). In addition, we tested a model in relation to a specific form of contribution: Paying taxes and making charitable donations, that are two complementary ways to financially provide for the common good. It was found that when the Accessibility motive prevails, people are more willing to pay taxes and make donations, whereas when the Personal Gain motive prevails, people are more likely to commit tax evasion and less willing to make monetary donations. The study is novel in that it represents the first attempt to develop a metric to assess people’s motives towards the common good provision. Potentialities and further applications of the CGP scale to other contexts are discussed in relation to the promotion of people’s wellbeing and sustainable development.

Suggested Citation

  • Cinzia Castiglioni & Edoardo Lozza & Andrea Bonanomi, 2019. "The Common Good Provision Scale (CGP): A Tool for Assessing People’s Orientation towards Economic and Social Sustainability," Sustainability, MDPI, vol. 11(2), pages 1-14, January.
    • Handle: RePEc:gam:jsusta:v:11:y:2019:i:2:p:370-:d:197177
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/11/2/370/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/11/2/370/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Musgrave, Richard A, 1969. "Cost-Benefit Analysis and the Theory of Public Finance," Journal of Economic Literature, American Economic Association, vol. 7(3), pages 797-806, September.
    2. Hans Schmeets & Saskia te Riele, 2014. "Declining Social Cohesion in The Netherlands?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 115(2), pages 791-812, January.
    3. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    4. Giuseppe Mastromatteo & Stefano Solari, 2014. "The Idea Of ‘‘Common Good’’ And The Role Of The State In Present Day Social Economics," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, vol. 122(1), pages 85-102.
    5. Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
    6. Cinzia Castiglioni & Edoardo Lozza & Albino Claudio Bosio, 2018. "Lay People Representations on the Common Good and Its Financial Provision," SAGE Open, , vol. 8(4), pages 21582440188, October.
    7. Giuseppe Mastromatteo & Stefano Solari, 2014. "The Idea Of ‘‘Common Good’’ And The Role Of The State In Present Day Social Economics," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, vol. 124(1), pages 85-102.
    8. Cullis, John & Jones, Philip & Lewis, Alan & Castiglioni, Cinzia & Lozza, Edoardo, 2015. "Do poachers make harsh gamekeepers? Attitudes to tax evasion and to benefit fraud," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 58(C), pages 124-131.
    9. Samuelson, Paul A, 1969. "Contrast between Welfare Conditions for Joint Supply and for Public Goods," The Review of Economics and Statistics, MIT Press, vol. 51(1), pages 26-30, February.
    10. C. Castiglioni & E. Lozza & C. Libreri & P. Anselmi, 2017. "Increasing employability in the emerging tourism sector in Mozambique: Results of a qualitative study," Development Southern Africa, Taylor & Francis Journals, vol. 34(3), pages 245-259, May.
    11. Tim Murphy & Jeff Parkey, 2016. "An economic analysis of the philosophical common good," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 43(8), pages 823-840, August.
    12. Amy Doolittle & Anna C. Faul, 2013. "Civic Engagement Scale," SAGE Open, , vol. 3(3), pages 21582440134, July.
    13. Hirsch Hadorn, Gertrude & Bradley, David & Pohl, Christian & Rist, Stephan & Wiesmann, Urs, 2006. "Implications of transdisciplinarity for sustainability research," Ecological Economics, Elsevier, vol. 60(1), pages 119-128, November.
    14. David Schiefer & Jolanda Noll, 2017. "The Essentials of Social Cohesion: A Literature Review," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 132(2), pages 579-603, June.
    15. Cinzia Castiglioni & Edoardo Lozza & Eric Dijk & Wilco W. Dijk, 2019. "Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving," Palgrave Communications, Palgrave Macmillan, vol. 5(1), pages 1-10, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cinzia Castiglioni & Edoardo Lozza & Eric Dijk & Wilco W. Dijk, 2019. "Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving," Palgrave Communications, Palgrave Macmillan, vol. 5(1), pages 1-10, December.
    2. Florinda Matos & Radu Godina & Celeste Jacinto & Helena Carvalho & Inês Ribeiro & Paulo Peças, 2019. "Additive Manufacturing: Exploring the Social Changes and Impacts," Sustainability, MDPI, vol. 11(14), pages 1-18, July.
    3. Singh, Pramod K. & Chudasama, Harpalsinh, 2023. "Geo-information-enabled village level micro-planning for enhancing common good," Technological Forecasting and Social Change, Elsevier, vol. 189(C).
    4. Yi-Te Chiang & Wei-Ta Fang & Ulas Kaplan & Eric Ng, 2019. "Locus of Control: The Mediation Effect between Emotional Stability and Pro-Environmental Behavior," Sustainability, MDPI, vol. 11(3), pages 1-14, February.
    5. Aspen Lillywhite & Gregor Wolbring, 2020. "Coverage of Artificial Intelligence and Machine Learning within Academic Literature, Canadian Newspapers, and Twitter Tweets: The Case of Disabled People," Societies, MDPI, vol. 10(1), pages 1-27, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Cinzia Castiglioni & Edoardo Lozza & Albino Claudio Bosio, 2018. "Lay People Representations on the Common Good and Its Financial Provision," SAGE Open, , vol. 8(4), pages 21582440188, October.
    2. Cinzia Castiglioni & Edoardo Lozza & Eric Dijk & Wilco W. Dijk, 2019. "Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving," Palgrave Communications, Palgrave Macmillan, vol. 5(1), pages 1-10, December.
    3. Bujar Aruqaj, 2023. "An Integrated Approach to the Conceptualisation and Measurement of Social Cohesion," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 168(1), pages 227-263, August.
    4. John F. Johnston, 1975. "Utility Interdependence and Redistribution: Methodological Implications for Welfare Economics and the Theory of the Public Household," Public Finance Review, , vol. 3(3), pages 195-228, July.
    5. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
    6. Nusirat Ojuolape Gold & Fauziah Md. Taib & Yaxin Ma, 2022. "Firm-Level Attributes, Industry-Specific Factors, Stakeholder Pressure, and Country-Level Attributes: Global Evidence of What Inspires Corporate Sustainability Practices and Performance," Sustainability, MDPI, vol. 14(20), pages 1-28, October.
    7. Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017. "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper 85472, University Library of Munich, Germany.
    8. Shujun Chao & Shanyong Wang & Haidong Li & Shu Yang, 2023. "The power of culture: Does Confucian culture contribute to corporate environmental information disclosure?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2435-2456, September.
    9. Paul Stock & Rob J.F. Burton, 2011. "Defining Terms for Integrated (Multi-Inter-Trans-Disciplinary) Sustainability Research," Sustainability, MDPI, vol. 3(8), pages 1-24, July.
    10. David Benjamin Billedeau & Jeffrey Wilson & Naima Samuel, 2022. "From Responsibility to Requirement: COVID, Cars, and the Future of Corporate Social Responsibility in Canada," Sustainability, MDPI, vol. 14(11), pages 1-16, May.
    11. Luger, Michaela & Hofer, Katharina Maria & Floh, Arne, 2022. "Support for corporate social responsibility among generation Y consumers in advanced versus emerging markets," International Business Review, Elsevier, vol. 31(2).
    12. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
    13. Halkos, George & Nomikos, Stylianos, 2021. "Corporate social responsibility: Trends in global reporting initiative standards," Economic Analysis and Policy, Elsevier, vol. 69(C), pages 106-117.
    14. Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
    15. David Bruner & Michael Jones & Michael McKee & Christian Vossler, 2015. "Tax Reporting Behavior: Underreporting Opportunities and Prepopulated Tax Returns," Working Papers 15-11, Department of Economics, Appalachian State University.
    16. Isaac Monday Ikpor & Enrico Bracci & Clementina Iruka Kanu & Riccardo Ievoli & Benedette Okezie & Sunday Mlanga & Charles Ogbaekirigwe, 2022. "Drivers of Sustainability Accounting and Reporting in Emerging Economies: Evidence from Nigeria," Sustainability, MDPI, vol. 14(7), pages 1-19, March.
    17. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
    18. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    19. Nicolás Ruiz, Néstor & Suárez Alonso, María Luisa & Vidal-Abarca, María Rosario, 2021. "Contributions of dry rivers to human well-being: A global review for future research," Ecosystem Services, Elsevier, vol. 50(C).
    20. Waris Ali & Zeeshan Mahmood & Jeffrey Wilson & Hina Ismail, 2024. "The impact of sustainability governance attributes on comprehensive CSR reporting: A developing country setting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1802-1817, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:11:y:2019:i:2:p:370-:d:197177. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.