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Creating shared value (CSV) measurement tool: conceptualizing the construct and its dimensions

Sibińska Anna, Krawiec Wioletta

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2023

z. 174

255--274

Purpose: Despite the scientific interest in Creating Shared Value concept there is still the continual lack of an appropriate scale measuring CSV. Our paper addresses the research gap by proposing the conceptualization of CSV dimensions and is an attempt for developing the measurement of CSV attributes based on insights from scholars and practitioners. Design/methodology/approach: The conducted survey presents the findings obtained from Delphi Study with nineteen researchers and practitioners with expertise of the fields of CSR, sustainability, marketing, strategic management, and ICT. The study was used to generate the proposed construct with dimensions of value creation and items describing each dimension. Findings: The paper provides the conceptualizing measurement construct of CSV with identification of four dimensions as social value creation (SVC), environmental value creation (EnVC), economic value creation (EVC) and innovation value creation (IVC) and sustain the notion that business organization is creating multiply values as a multi-purpose entity. Research limitations/implications: There is a need to develop the future study employ both qualitative and quantitative methods to develop the entire CSV scale for verification of the measurement tool. Practical implications: The paper includes the implications for managers and the managements of business organizations to assess the effects of their performances to create values for diverse groups of stakeholders. Social implications: The paper is presenting the challenges for the modern organizations by expanding spectrum of value creation within the company for mutual benefits among an enterprise, society, and environment. Originality/value: The paper is an attempt for CSV conceptualizing and the first stage to create and develop measuring scale of creating shared value.