Developing a scale for measuring the implementation of corporate purpose at the organizational level
Year: 2026
Type: article
Abstract: Purpose This paper aims to conceptualize purpose implementation at the organizational level and to develop and validate a scale for assessing whether corporate purpose is effectively implemented within organizations. Design/methodology/approach The authors used a six-step methodology: defining the construct, developing and generating measurement items, specifying the model, collecting data from 433 managers and business leaders in the Iberian Peninsula and Latin America, evaluating and refining the scale through confirmatory factor analysis and assessing the scale’s validity and reliability. Findings This study conceptualizes purpose implementation at the organizational level and provides a valid scale to assess purpose implementation within organizations, offering a tool for both academics and practitioners. This scale enables organizations to evaluate how corporate purpose is deployed, while also supporting scholars in advancing research on purpose-driven organizations. Originality/value No valid measurement scales existed to capture purpose implementation at the organizational level. This paper fills that gap by offering a reliable and valid instrument to assess and strengthen the link between corporate purpose and sustainable management.
Source: Corporate Governance
Language: English
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7204114216