LGBTQ-Supporting Diversity CSR in India: Impact of CSR Levels and Role of Value-Based Attributions and Social Acceptance on CSR Outcomes

Abstract

ABSTRACT In 2018, India scrapped Section 377 of the Penal Code to decriminalize homosexuality in the state. This study examines the impact of different levels of lesbian, gay, bisexual, transgender, and queer (LGBTQ)-supporting corporate social responsibility (CSR) initiatives on individuals’ behavioral intentions to support a company and its CSR initiatives by conducting an online experiment with Indian citizens. It also examines the role of value-driven motivations and social acceptance. The findings show a direct impact and an interactive effect of social acceptance of the LGBTQ community on individuals’ CSR associations. Moreover, CSR-induced value-driven motives can strongly influence corporate ability (CA) associations. The dual-path model proposed in this study will serve as a foundation for future research in the strategic communication of CSR programs for sensitive topics such as LGBTQ issues due to polarized public opinion in developing countries. The practical and theoretical implications of this study are also discussed.