3.2.3. CSR Behaviour

CSR behaviour was measured using 16 items developed by Graafland et al. [34]. These 16 items are all related to the personal contributions of the Egyptian Muslim managers toward CSR. As discussed before, an important condition for the relationship between attitudes and behaviour is the so-called principle of compatibility: the measure of attitude must match the measure of behaviour in terms of the level of generalisation. Since the questions regarding CSR behaviour are far more specific than the questions regarding attitudes toward CSR, we reduced the set of behavioural items to a smaller set of more reliable and less specific measures. As a result, a Principal Component Analysis with a Varimax Rotation on the items was conducted. As seen in Table 2, the analysis presented four factors with eigenvalues greater than one. Within these factors, we retained individual items if their loading was greater than 0.50. Loadings of 0.50 or greater were considered very significant [45].


**Table 2.** Results of Exploratory Principal Component Analysis for CSR Behaviour.

Based on the results, we created four measures for the behavioural component of CSR: (1) 'internal stakeholders' (the average score of the statements with respect to employee safety, employee training, and the prevention of abuse); (2) 'external stakeholders' (the average score of the statements with respect to the relationship with customers, suppliers, and competitors); (3) 'diversity' (the average score of the statements with respect to offering equal opportunities to women and ethnic minorities), and (4) 'natural environment' (the average score of the statements with respect to the reduction in environmental impact and the increase in employees' awareness of environmental sustainability). Finally, we exposed the reduced-scale items to positive factor analysis. The internal consistency of the factors was 0.71 for internal stakeholders, 0.71 for external stakeholders, 0.65 for diversity, and 0.87 for the natural environment, and Cronbach's Alpha is equal to 0.83, which is also very satisfying [43].
