CONSUMER ATTITUDES AND MARKETING STRATEGIES: A CORPORATE SOCIAL RESPONSIBILITY PERSPECTIVE

How to cite this paper: Malla, S. S., & Sharma, S. C. (2021). Consumer attitudes and marketing strategies: A corporate social responsibility perspective. Corporate Governance and Sustainability Review, 5(3), 18–33. https://doi.org/10.22495/cgsrv5i3p2 Copyright © 2021 The Authors This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). https://creativecommons.org/licens


INTRODUCTION
Consumers are essential stakeholders for corporations for which corporations give importance to corporate social responsibility (CSR) all across the world. CSR is defined as conducts' [aligned] with the standards and demands embraced by its primary stakeholders and serves to meet the expectations of a variety of stakeholders (Schoeneborn, Morsing, & Crane, 2020). Its roots are embedded in the theory, which states that a company's long-term success is dependent on its relationships with a number of key stakeholders (Wang & Holznagel, 2021).
The intent of this study is to explore the understanding attitudes of consumers towards sixteen CSR variables comprising of "CSR platforms" (CSR-P), "CSR initiatives" (CSR-I), and "CSR-based marketing divulgence strategies" (CSR-MRS) in India and to assess their inclination to deliver socially desirable answers. An online survey was conducted using non-probability sampling, with consideration to minimum educational qualification of being a graduate, resulting in 100 usable responses. Consumer attitudes were assessed using sixteen CSR variables dividing the study into "CSR platforms" (CSR-P), "CSR initiatives" (CSR-I), and "CSR-based marketing divulgence strategies" (CSR-MRS). For CSR-P, the findings show a strong presence of the CSR paradigm proposed by Visser (2008) for developing economies and supported by Indian consumers. For CSR-I, "working conditions" and "environmental" initiatives were evaluated as the most significant among the six activities. The six CSR-MRS proposed were assessed taking dependent variable as purchase intention (PI), and Model 5 comprising a mix of strategies 2, 3, 5, 4, 6, was analyzed as best fit model to be used by companies to increase consumers' willingness to buy its product with Strategy 2 (Mission associated marketing) and Strategy 3 (Corporate societal marketing) capturing the largest share in the pie. The validation of the self-administered questionnaire was checked using Reynolds's (1982) "social desirability scale" (SD) to validate the responses received, social desirability was seen to be a powerful factor for four of sixteen CSR variables forming CSR-P, CSR-I, and CSR-MSR. The study's findings gave ideas about how companies can employ various CSR variables explored to augment consumer satisfaction and constancy by contributing towards the right kinds of association benefits. The study's findings would help company managers to rightly strategize and plan for the company's successful future. This paper presented a study that empirically tested the ordering of Visser's (2005) CSR pyramid in context to the developing economy, India for the first time.
At the end of the study, we explored the implications of the findings and suggestive actions are provided while practicing CSR in a developing economy like India. Major research limitations/implications of the study were coinciding with an ongoing global pandemic with the sample size restricted to a minimum of a graduate consumer segment.
The remainder of this paper is as follows. Section 2 reviews the relevant literature. Section 3 analyses the methodology that has been used to conduct empirical research measuring five aspects of Indian respondents with certain limitations. Section 4 states in detail possible results obtained, critically evaluating the complete rationality and consistency of the study steered by discussing in detail specific measures incorporated to process and analyze information about the subject. Section 5 discusses the study conducted and draws parallel comparisons with existing research done in the context of developing countries. Section 6 concludes the study by stating future managerial implications and future research limitations.

LITERATURE REVIEW
Exploring CSR retraced to the 1940s when Berle and Means upheld to fuse casting ballot rights for more noteworthy straightforwardness and responsibility for all organizations (Berle & Means, 1948). CSR gets consideration from executives and researchers, particularly in the expanse of buyer discernment as well as a response on CSR (Smith, 2003;Bhattacharya & Sen, 2004;Beckmann, 2007). There has never been an excellent chance to launch a CSR initiative by a company. Consumers, particularly millennials, have shown more inclination towards brands that reverberate with reason. Individual companies with CSR-embedded products have grown faster compared to their traditional counterparts. With increased global competition, it is imperative to keep a continuous check if the consumers report positive attitudes towards CSR-based strategies in products and services, which then effectuate the moolah from the wallet. Purpose-driven brands that communicate through CSR do succeed, but that may not necessarily mean that a one-size-fits-all. Visser (2008) proposes four justifications for directing attention on CSR in an emerging nation as compared to CSR in any advanced country: 1) emerging countries exemplify the most swiftly escalating economies and, in this way, the greatest remunerating melting pot for commercial activities; 2) emerging countries are the place where social and ecological emergencies are typically most intensely sensed on the planet; 3) emerging countries will probably have the greatest emotional, social, and natural effects (both good and adverse); and 4) emerging countries present an indisputable course of action of CSR plan difficulties that are unique to ones handled by the advanced nations.
Unlike the west, the organisations in India are part of the social welfare viewpoint implanted in corporate philanthropy. Many organisations in India are engaged in various CSR emphasis areas, such as medical care, education, development and upliftment of the poor, sanitation, micro-credit and women enablement, art and culture, biodiversity, and preservation of environment and wildlife, amongst others. Public sector companies are also actively endorsing CSR initiatives (Singh & Malla, 2016). CSR is critical as it creates an arrangement suitable for both the community and the business (Silva & Verschoore, 2020). Employee engagement in CSR is encouraged in order to increase employee constancy and performance (Koch, Bekmeier-Feuerhahn, Bögel, & Adam, 2019). Employee productivity may be improved by employing metamorphic leadership, which encourages employees to participate in community actions (Hongdao, Bibi, Khan, Ardito, & Nurunnabi, 2019). It has been noticed that businesses that commit some percentage of their profits in an attempt to support the growth of their society, gain an appreciation for the organization and its offerings (Ajina, Roy, Nguyen, Japutra, & Al-Hajla, 2020). Effective CSR execution strives to make consumers content, grow their consumer base, enhance positive speculation, and assure long-term staff retention. As a result, CSR improves an organisation's standing (Welbeck, Owusu, Simpson, & Bekoe, 2020).
The organisations have learnt a great deal about adjusting consumer practices to their expressed inclinations through extensive research in majorly three fields: marketing, economics, and psychology. This information can likewise be harnessed by an association that desires to prod shoppers towards positive buying conduct by incorporating CSR intercessions' experiences. Carroll (1983) explained that "CSR comprises the conduct of a business, so it is commercially industrious, well behaved, ethical, and communally robust" (p. 608). To be communally reliable implies that productivity and acquiescence to the law are preeminent settings while talking about the organisation's ethics and the grade to which it supports the community where it occurs, with assurances of money, time, and capacity, by his own affirmation (Carroll, 1983, p. 608), this is only one of the incalculable explanations that have thriven in literature since decades.

Definition and constituents of CSR
The exhaustive discussion among scholastics, consultants, and business managers has brought about numerous meanings of CSR. There exists almost the same number of CSR meanings as there are articles expounded on the theme, and the ideas are at times reinforced, or in some cases criticized (van Marrewijk, 2003). CSR is a comprehensive idea and still searching for a typical explanation (Votaw, 1973;Carroll, 1999;Jones, 1995Jones, , 1999 CSR is characterized as the responsiveness, social association, and liability of organisations, away from their economical actions and outside the legal necessities and compliances required by any government (Chapple & Moon, 2005). CSR principles have consistently been at the focal point of capable strategic policies, in recent times have seen a striking take-up and development as of late (Jamali & Mirshak, 2007).
Across the globe, CSR comes from a promise to the general public in which a corporate works. In India, it has been generally connected to unworldliness (Sagar & Singla, 2004). Some other studies have tried to create a meaningful link between CSR and executive-level variables (Singh & Malla, 2017. Notwithstanding the plenty of CSR characterizations throughout the most recent last 5 decades, Carroll's (1991) four-section conceptualization is extremely substantial and broadly referred to in the literature (Crane & Matten, 2004). Carroll's (1991) CSR pyramid, as shown in Figure 1, talks about the total CSR obligation of business involves the concurrent satisfaction of the company's monetary, lawful, principled, and humanitarian duties. Expressed in more evenminded and administrative terms, the company needs to endeavour for profits, obey with law, be ethical, and be a dignified corporate citizen (Carroll, 1991).
To challenge Carroll's pyramid's accuracy and relevance, evidence of how CSR is practiced in an emerging country's setting in Africa has also been used. In the context of emerging economies, consumers perceive CSR differently; hence, there is a need to continuously evaluate the gap in perceptions of consumers towards CSR. CSR's relative priorities in developing countries are likely to be dissimilar when compared to typical American preferences (Visser, 2005) as shown in Figure 1. The study aims to provide a new perspective to the study of CSR in the Indian context.    & Carroll, 1994). One region in which an enterprise's sustainability position can be conveyed to partners is in the development of a CSR platform, an impression of the enterprise's intention to stakeholder matters (Planken, Nickerson, & Sahu, 2013). CSR expands inspirational mentality, steadfastness towards the organization, as well as the brand, and improves financial performance (Arli & Lasmono, 2010).
Previous studies bring to the fore the different kinds of CSR initiatives undertaken and reported by companies. Some of the maxima testified CSR programs are communal engrossment, natural science/environment, and edification (Esrock & Leichty, 1998). Maignan and Ralston (2002) assessed CSR revelation on Fortune 500 company e-portals in the developed world. The finding included the fact that all companies communicated CSR programs to the general public. But, the extent of communication varied.
The review of these findings has shone a light on the fact that companies engage in a broad array of CSR programs. And they interconnect these initiatives to their stakeholders inclusive of their employees and customers. CSR can be differentiated into internal CSR and external CSR internal. CSR internal initiatives aimed primarily at the organization's workforce (Uçkun, Arslan, & Yener, 2020), as well as the organization's ethical standing. It benefits in fostering a positive bond with a workforce, which can assist in withholding the workforce along with boosting an organization's worth (Guo, Hou, & Li, 2020). Several studies have shown that employees acquire a superior sense of satisfaction for an organization when they think that that organization where they work had carried out the much obligatory CSR, which is critical for an organization to achieve its goals (Li, Zhang, Wu, & Peng, 2020).
Nevertheless, some researchers pointed to the fact that consumer perception of these initiatives has not been considered for research ( To be able to elicit a positive consumer response to the enterprise, companies can turn to CSR for responding to consumer preferences, in their marketing strategies. CSR-led marketing communication strategies can help companies to elicit the required organisational and brand image with regulars (Pomering & Dolnicar, 2009). Kotler and Lee (2005) arrived at six frequently used CSR-led promotion tactics, derived from discussions with managers of twenty-five American multinational corporations (including Starbucks and American Express), and CSR experts, such as academics. Planken et al. (2013) evaluated the blueprint and its subsequent effect on Dutch and Indian consumer behaviour and purchase intent. As purchase intent is helpful for companies, the study also investigated the impact of the six CSR-led marketing strategies on the Indian consumers' purchase intent.
In this paper, we explored consumer attitude toward CSR-P, CSR-I, and CSR-MRS identified by Kotler and Lee (2005)

RESEARCH METHODOLOGY
An online survey was conducted, a URL link was sent to a total of 150 respondents, and the final 100 completed responses were analysed in the final report. Respondents from India were selected through convenience sampling, with consideration to the minimum educational qualification of being a graduate.

Sample characteristics
The data collected and analysed consisted of 40% male respondents and 60% female respondents with a maximum percentage of 49% in the 35-44 years age bracket followed by 37% in 25-34 years, 12% in 45 years and above, and 2% in 21-24 years of age bracket. The sample comprised of 40% respondents with minimum educational qualification of being a graduate, remaining 54% were holding a Master's degree and 6% were holding Doctorate. Data comprised of 68% respondents employed with Private for Profit, with 40% in Services Sector. The salary bracket of 59% of the respondents was INR 1 lakh and above with 38% holding experience of 10 years or more, coming from 65% of middle-level organisational hierarchy.

Measures
The questionnaire measured five aspects as discussed in detail below: 1. Relative significance all to the four corporate obligations modified by Visser (2008) in context to developing economies, cited as "CSR platforms (CSR-P)".
3. Feedback to Kotler and Lee's (2005) "CSR-based marketing divulgence strategies (CSR-MRS)" in terms of respondents' attitude towards any establishment and resolve towards acquiring its products and services.
4. To address the social desirability (SD) issue that might be the situation in a study overseeing mentalities concerning CSR extent of social desirability, i.e., the inclination to provide socially desirable reply which may influence the study. The same pre-validated questionnaire scale for CSR-P was borrowed by Visser (2005) for his research on evaluating new modified layers of CSR pyramid in the context of the developing country, Africa.
Understanding the above five aspects and the nature of questions related to each aspect that was asked in the questionnaire: For (1), taken from "New modified layers of CSR pyramid" by Visser (2008), which talked about the CSR-P order in developing countries, along with detailed comparative importance allocated to various layers in the paradigm, which differed from developed countries. Relative emphasis given by Visser explained that economic responsibilities work towards providing investment, as well as creating jobs and paying taxes; philanthropic responsibilities are when an organization part away from its assets for commercial/societal/public developments; legal responsibilities pursue guaranteeing great relations with government authorities and the ethical responsibilities are tied in with receiving intentional codes of administration and morals. Examples of statements related to monetary and eleemosynary platforms focussed on asking questions like whether organisations should be absorbed in making financial gains to make value addition in form of dispersal of monetary profits to workforces and providers, making tariff associated expenditures to governments, capital spending, and commercial enablement and organisations should recompense their obligation to the community by providing towards their betterment by various social, community and corporate projects, respectively. were "Environmental/ecological initiatives", where companies endeavoured to reduce the negative impact of its industrious actions on the environment; "Donating to causes/philanthropic programs", where an establishment adopted a process that provides contributions and assistances, i.e., directly donating for a defined reason; "Enhancing employees' working conditions", where an organization considered employees as a key partner by incorporating programmes, e.g., well-being and protection; "Sponsoring", where an establishment provided backing that could be monetary or in form of goods and services and "Responsible business practice", where a company promoted measures which can help build its reputation of holding a responsible business. Statements relating to donating to causes and philanthropic programmes and environmental/ ecological initiatives respectively are focussing on an organisation providing to socially concerned capability focussed at improvisation of conditions for the human race and the community at large, e.g., destitute project, free of cost meals for the aged, sports amenities during formative years of urban youths and an establishment provides conservational enterprise intended at shielding and curtailing damage to the environment, e.g., by using unprocessed resources judiciously, energy conversation or safeguarding the natural environment. Respondents ranked the initiatives from 1 to 5 (1 -not at all important, 5 -very important).
For (3), self-explanatory statements based on Kotler and Lee's (2005) six CSR-MRS (based on methodology by Dahl and Persson, 2008) were stated in the questionnaire for easy understanding of the respondents. To what extent do these strategies contributed to purchase intention (PI): a) "Purpose acceleration (Strategy 1)", where an organization worked towards stimulating cognizance of a pressing cause in the society, as well to incorporate the same in its CSR policy and communicate the message via promotional advertising campaigns, affected customer mentalities/conduct by joining corporate/item advancement with cause advancement. b) "Mission associated marketing (Strategy 2)", where an organization supposedly was effectively associated with a pressing reason in the society as a component of its consolidated CSR and promoting strategies, explicit product(s) distinctly connected with the reason which planned to bring issues to light of the reason, effectively elaborate consumer in supporting reason by buying organization's item (i.e., percent of buying cost is given to cause). c) "Corporate societal marketing (Strategy 3)", where an enterprise joined item/administration publicizing with mindfulness raising, explicitly focused at changing customer conduct in a feasible manner, which meant to convince consumer to buy, achieve basic change in partner conduct past that sole reason of buy. d) "Corporate eleemosynary (Strategy 4)", where a company alluded to its corporate giving arrangement as a showcasing correspondence technique, which might be irrelevant to explicit item advancement, which pointed toward bringing issues to light about CSR strategy as to corporate giving, advance corporate standing. e) "Community service (Strategy 5)", where a partnership alluded to its locale willingly coming in together, a thoughtful approach as an advertising correspondence system, which might be inconsequential to explicit item advancement and pointed toward bringing issues to light about CSR strategy/exercises related to community coming together via volitional processes; advance corporate standing. f) "Community accountable occupational customs (Strategy 6)", where an enterprise accentuated its conduct as a decent corporate resident by and large and its general pledge to selfsustainable business as an umbrella promotional procedure, which pointed toward advancing corporate standing as a capable resident.
For (4), Reynolds' (1982) SD scale was utilized. It is expected to address social allure predisposition that happens when respondents wanted to introduce themselves emphatically (Furnham, 1986;Levin & Montag, 1987). This sort of inclination had been most regularly found in self-managed polls (Reynolds, 1982). For maintaining consistency with different scales and for simplicity of figuring, this examination was determined by methods for a 5-point Likert scale, where 1 -totally disagree and 5 -completely agree.
For (5), respondents were requested to share demographic information about their age, gender, education level, sector of employment, position in the company, tenure of job, monthly income, and current city.
The software tools which have been used to generate the result are Smart PLS, SPSS, and MS Excel. Smart PLS was chosen because of its ability to produce trustworthy findings using a dataset of 100 respondents obtained through convenience sampling. Bootstrapping is a non-parametric feature of Smart PLS that allows researchers to work successfully and competently with limited data sets. Subsamples are created using randomly selected observations from the initial set of data in bootstrapping (with replacement). The PLS path model is then estimated using the subsample.

RESULTS
This study aimed to investigate Indian consumers' relative importance attached to CSR-P, CSR-I, and CSR-MRS with respect to purchase intention and to assess the level of social desirability.
For RQ1, Table 1 depicts mean scores and standard deviations of the significance respondents attached to the four CSR-P. The economic was evaluated as the most significant of the four presented (M = 4.48, but with SD = 0.89). The second most significant was the philanthropic (M = 4.48, but with much larger SD = 1), trailed by the legal platform (M = 4.28, SD = .88). Last, the ethical responsibilities arose as the most insignificant (M = 4.11, SD = .96). The mean values of all the layers measuring the Visser CSR paradigm are greater than 4 (>4), indicating that the respondents agree with the importance (in favour) that such hypothesis holds. Apparently, there is a strong presence of the CSR paradigm proposed by Visser (2005) and supported by Indian consumers as shown in Figure 2.

Figure 2. Visser's CSR pyramid in the Indian context
Cronbach's alpha (α) represents internal consistency and the high value shows the relative importance of the research findings that can be generalized. The results so obtained will be consistent over time and research studies. The layers proposed in Visser's pyramid α = .809 (Items = 4, n = 100), suggesting high internal consistency between Visser's four layers. Pearson's correlation coefficient (r) was also assessed. Table 2 shows the assessment of the correlational examination of the four dimensions of CSR. Significant correlations medium to high correlations are assessed amongst the Visser CSR-P, since p < .01. Regression path coefficient is interpreted as "if X deviates by 1-unit Y deviates by 'β' units (with 'β' being the path coefficient)". From Table 3 below, if the Visser CSR pyramid changes by one standard deviation then the four layers, namely Economic, Ethical responsibilities, Legal, Philanthropic, change by 0.291; 0.314; 0.338; 0.307 standard deviation, respectively. The t-statistics values of factor loadings of all four layers in the Visser paradigm in Figure 4 below and are >1.96, implying a significant contribution. Likewise, the importance of all regression (β) path coefficients in Figure 3 are >1.96, confirming statistically substantial contributions at the level of significance of 5%.     Table 5 is the assessment of the correlational examination of the six CSR-I with CSR initiative paradigm. All the six initiatives of CSR are highly positively correlated with the CSR initiative paradigm with *** p < 0.000. All the six items portraying the CSR-I as found in Table 6, every segment has huge medium to high r (there exist "r" between all the inter items, as p < .01, thus affirming relationships between the items under examination shaping the CSR-I). Cronbach's alpha (α) is a way of measuring the level of consistency, the six initiatives proposed in Planken et al.'s (2013) CSR initiative paradigm, the α = .847 (Items = 6, n = 100), suggesting high internal consistency in the proposed six initiatives. Thus, internal consistency estimates for the six initiatives are found to be excellent and indicated that all subitems have high consistency and reliability.

) Social initiatives, (2) Environmental initiatives, (3) Charitable initiatives, (4) Working conditions, (5) Sponsoring: Sports, Education, Arts etc., (6) Ethical practices.
Regression path coefficient is interpreted as "if X deviates by 1-unit Y deviates by 'β' units (with 'β' being the path coefficient)". As per Table 6, if CSR initiatives paradigm changes by one standard deviation, then the six initiatives, namely Charitable, Environmental, Ethical practices, Social, Sponsoring: Sports, Education, Arts, Working conditions, change by 0.227; 0.232; 0.211; 0.200; 0.209; 0.234 standard deviation, respectively. The t-statistics values of factor loadings of all six initiatives in the CSR initiative paradigm in Figure 6 are >1.96, implying a significant contribution. Likewise, the importance of all regression (β) path coefficients in Figure 5 are >1.96, confirming statistically substantial contributions at the level of significance of 5%.    Table 8 is the assessment of the correlational examination of the six stated CSR-MRS with CSR marketing strategies paradigm which leads to consumer willingness to buy a product from the company. All the six marketing strategies of CSR are highly positively correlated with the CSR marketing strategies paradigm derived from Kotler and Lee (2005).

S-1 S-2 S-3 S-4 S-5 S-6
Willingness to buy .803** .828** .804** .702** .552** .519** .000 .000 .000 .000 .000 .000 100 100 100 100 100 100 Note: ** p < 0.000. Table 9 presents the next objective which is to explore which marketing strategy best describes consumers PI, i.e., willingness to buy company's product using stepwise regression Model R² = 98.2% indicating measure of variability in the outcome, i.e., willingness to buy is accounted for by the predictors (Strategies 2, 3, 5, 4, and 6). Said another way, 98.2% of the variations (influence) in the willingness is explained by Model 5.   Table 10 uses ANOVA to find the best fit model in CSR marketing strategies to be used by companies to increase consumers' willingness to buy its product. Model 5 comprising a mix of Strategies 2, 3, 5, 4, 6, is a good fit. F-statistic represents how much new change has been clarified as against unexplained changeability that is in the information. Model 5 is a good fit of the data represented by a high F-value; i.e., systematic variance is upright against the noise (unsystematic variance). Model 5 (F = MSm/MSr = 1002.40, df = 5, sig .000**).  Table 11 helps us further understand which strategy amongst Strategies 2, 3, 5, 4, 6 in Model 5 has the maximum impact on consumer willingness to buy a company's product. As clearly seen above, one unit increase in strategy is positively associated with (β) willingness to buy with respective β noted to be: Strategy 2 (β2 = 1.50 units increase in willingness to buy), Strategy 3 (β3 = 1.48 units increase in willingness to buy).
Regression path coefficient is interpreted as "if X deviates by 1-unit Y deviates by 'β' units (with 'β' being the path coefficient)". As per Table 11, if the CSR marketing strategy paradigm changes by one standard deviation, then the six strategies, namely Strategy 1, Strategy 2, Strategy 3, Strategy 4, Strategy 5, Strategy 6, change by 0.271; 0.281; 0.266; 0.232; 0.159; 0.57 standard deviation, respectively. The t-statistics values of factor loadings of all six strategies in the CSR marketing strategy paradigm in Figure 8 are >1.96, implying a significant contribution. Likewise, the importance of all regression (β) path coefficients in Figure 7 are >1.96, confirming statistically substantial contributions at the level of significance of 5%.    For RQ4, the validation of the self-administered questionnaire was checked using Reynolds SD to validate the responses received through correlations. The relation was tested between the social desirability scale and the responses captured using the three dependent variables: CSR-P, CSR-I, and CSR-MSR. There exists a significant negative correlation between social desirability with Economic (r = -0.307, p < .001), Legal (r = -.463, p < .000), Ethical (r = -.524, p < .000) layers of CSR-P. Similarly, significant negative correlations were found for four of the six CSR-MSR: Strategy 1 (r = -0.518, p < .000); Strategy 2 (r = -0.227, p < .022); Strategy 3 (r = -0.600, p < .000); Strategy 5 (r = -0.259, p < .008) and Strategy 6 (r = -0.246, p < .013). Last, significant negative correlations were found between social desirability and two of six CSR-I, Social (r = -0.487, p < .000) and Ethical practices (r = -0.325, p < .000). Table 13 shows high scores on the SDR scale demonstrating that respondents didn't furnish any socially attractive replies alongside above explained noteworthy negative correlations between the SD scale and dependent variables. In other words, social desirability may have been a powerful factor for four of sixteen CSR variables examining for significant correlations (r) between social desirability and CSR-P, CSR-I, and CSR-MSR. Although no relative experiential research has been conducted in India, the order of the CSR layers (CSR-P) in the Indian context follows the findings of the study conducted by Visser (2005) from the African perspective. Economic duties take precedence in India, as they do in Africa, followed by the remaining platforms. Results of Indian consumer's attitudes towards CSR initiatives mirror the results of the study conducted by Planken et al. (2013), where working conditions for its employees and environmental impacts are the most significant factors indicating the importance of concerns revolving around "Earth and Humanity". When observing Indian consumer's attitudes towards CSR-MRS and comparing the findings to those of Planken et al. (2013), evaluation of socially responsible business (Strategy 6) resulted in a significantly higher positive evaluation of the company than any of the other five strategies in both cases. CSR-MRP findings support the goal of developing an effective CSR policy message that is focused on CSR problems that stakeholders relate to and care about.

DISCUSSION
With this study, we conclude that Indian consumers' perspectives towards the four CSR-P were similar to the order of the layers of Africa's Corporate Social Responsibility Pyramid modified and proposed by Visser (2005) in the context of a developing economy. Economic responsibilities are more focal for a country like Africa while philanthropy is concurred the second-most elevated need, trailed by legal and afterward ethical responsibilities. Similarly, the findings for Indian consumers rank economic and philanthropic responsibilities equally important followed by legal and ethical responsibilities. These discoveries are nothing unexpected, as a monetary commitment of organizations in India is profoundly valued by governments and networks equally. The scope of economic obligation for a developing economy goes from producing speculation and pay; responsible production and delivery of safe items for the people of the country; creation of work opportunities; investment in human resources; setting up different nearby business linkages; spreading worldwide business principles; supporting innovation move and building a physical and institutional framework. Also, the relatively high importance attached to the philanthropic platform by Indian consumers, as compared to legal and ethical responsibilities, can be supported by Wayne Visser's (2005) study. This study infers that an emerging economy is more likely to value CSR, which works towards creating a larger funding pipeline for corporate and social, than legal. This expresses the significance of guaranteeing great associations with government authorities or morals, which centres around embracing wilful codes of administration and morals in CSR.

CONCLUSION
Regarding the Indian customer's disposition to six CSR activities, it tends to be deduced that perspectives toward "uplifting working conditions of the employees", wherein the organization acquaints programs with the focal aim of improvising the culture, surroundings, etc. (e.g., advancing wellbeing and gender/cultural diversity on the work floor, offering childcare offices for company employees' and activities to support the "green initiatives"), wherein the organization embeds activities focused at preserving and limiting harm to the environment (e.g., utilizing raw materials mindfully, sparing energy, or ensuring the indigenous habitat), as the most significant. Whereas, "sponsoring" and "socially oriented" were the most insignificant activities.
As for Indian consumers' reaction to Kotler and Lee's (2005) six CSR-based marketing divulgence strategies, it very well may be inferred that among the CSR-based advertising methodologies, Strategy 6 of socially responsible business practices was evaluated as the most significant among the general six strategies. The investigation shows that the technique of socially capable business prompted a more uplifting demeanour toward the organization. To examine a bunch of techniques that could be utilized by an organization to build consumers' willingness to purchase its items when contrasted with utilizing a solitary procedure in disconnection, a stepwise regression characterized the best fit model involving a blend of Strategy 2, Strategy 3, Strategy 4, Strategy 5, and Strategy 6.
Taking everything into account, the findings underline the significance of examining consumers' attitudes and the fundamental interest in a nation, prior to making a viable CSR strategy correspondence that adjusts to CSR issues. This will help in unravelling what meets the CSR desires which consumers view as significant, which thusly impacts the organization's picture and prompts an eagerness to buy that organization's products.
This research was subject to certain limitations. Firstly, the assortment of information has coincided with an ongoing global pandemic. It is extremely likely for the respondents to be preoccupied with this pandemic's impact, while the corresponding impact of the same on taking up sustainability as a way of life as they may have considered "CSR" as less of a priority in society prior to the pandemic. Secondly, the sample size for this exploratory study was restricted to a minimum of a 100 graduate consumer segments. For future studies, if we increase the sample size, then the in-depth study of variables is possible using other software like AMOS. Thirdly, the social desirability scale meaningfully corresponding with ten out of the sixteen variables tested, leaving the remaining four with a possibility to impact the study. Next, there are limitations regarding consumers' awareness and perception of CSR topics in general as in this study the assumption was made on the minimum awareness and understanding of CSR. Ultimately, how predominant is CSR as a factor for consumers while settling on their purchasing choices is likewise a vital impediment in this investigation.