PERTANIKA JOURNAL OF SOCIAL SCIENCES AND HUMANITIES

Enhancing corporate social responsibility (CSR) performance is often considered in relation to improving the quality of taking CSR. In this context, measuring CSR performance serves as a crucial starting point. However, due to the inherently qualitative nature of CSR, efforts to enhance its quality should go beyond the actions of measuring CSR performance – quantitative performance metrics. Despite this, academic literature reveals a significant gap in methodologies for evaluating the quality of taking CSR alongside performance measurement. This paper proposes a framework to evaluate the quality of taking CSR by conceptualising CSR as a service delivered to multiple stakeholder groups, thereby associating service quality with the quality of taking CSR. Adopting a mapping approach, this research reviews the existing CSR-related literature to explore narratives from diverse perspectives. Drawing on the Service Quality Gap Model, these perspectives are applied to evaluate the quality of taking CSR. The research contributes to evaluating the quality of taking CSR by presenting an evaluation framework grounded in the Service Quality Gap Model. This research advances the field by introducing an evaluation framework rooted in the Service Quality Gap Model, which is crucial for companies aim to enhance their CSR performance, become more socially responsible, and align with the UN’s sustainable development goals (SDGs).