Inventory of organizational factors for corporate social responsibility implementation in sports: construction and validity evidence

Authors

  • Mariana Klauck Beirith Universidade do Estado de Santa Catarina
  • Gabriel Henrique Treter Gonçalves Universidade do Estado de Santa Catarina
  • Alexandra Folle Universidade do Estado de Santa Catarina

DOI:

https://doi.org/10.47197/retos.v73.117308

Keywords:

sport manager, instrument, psychometry, social responsibility

Abstract

Introduction: Corporate Social Responsibility (CSR) is a growing theme in sports management, both theoretically and empirically, as sports organizations increasingly engage in social practices. However, there is still a lack of instruments to evaluate its implementation.

Objective: To present the construction processes and first evidence of validity of the Inventory of Organizational Factors for the implementation of Corporate Social Responsibility in Sport (IFORSCE).

Methodology: Initially, the instrument was composed of 18 items, based on other instruments and the literature on the subject, structured in two sections: Maturity of CSR implementation in the organization and Organizational factors related to the implementation of CSR actions. The validation process included two rounds of content validity, conducted by seven judges who evaluated the items in Clarity of Language (CL), Theoretical Relevance (TR) and Practical Pertinence (PP) and a pilot test with 10 representatives of the target audience.

Results: Six items were reformulated and one item was replaced in its entirety. Based on the answers in the pilot test, two questions were excluded because they did not have sufficient operability and legibility.

Discussion: IFORSCE fills a methodological gap by proposing a structured evaluation model focused on the internal configurations of the organization, differing from other instruments present in the literature, which were dedicated to analyzing stakeholder perceptions.

Conclusion: The practical application of the instrument in different samples is highlighted and further validation steps are recommended in future research.

Author Biographies

  • Mariana Klauck Beirith, Universidade do Estado de Santa Catarina

    Doutoranda em Ciências do Movimento Humano. Mestre em Ciências do Movimento Humano e Licenciada em Educação Física pela Universidade do Estado de Santa Catarina.

  • Gabriel Henrique Treter Gonçalves, Universidade do Estado de Santa Catarina

    Professor do Departamento de Educação Física da Universidade do Estado de Santa Catarina. Doutor em Ciências do Movimento Humano pela Universidade Federal do Rio Grande do Sul.

  • Alexandra Folle, Universidade do Estado de Santa Catarina

    Professora do Departamento de Educação Física da Universidade do Estado de Santa Catarina. Doutora em Educação Física pela Universidade Federal de Santa Catarina.

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Published

28-10-2025

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Original Research Article

How to Cite

Klauck Beirith, M., Treter Gonçalves, G. H., & Folle, A. (2025). Inventory of organizational factors for corporate social responsibility implementation in sports: construction and validity evidence. Retos, 72, 1287-1298. https://doi.org/10.47197/retos.v73.117308