233 2591-2259 / This is an open access article under the CC-BY-SA license https://creativecommons.org/licenses/by-sa/4.0/ DOI: 10.17573/cepar.2025.1.09 1.01 Original scientific article Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market Nadire Loku College of Business Prishtina, Kosovo nadire.loku@kolegjibiznesi.com https://orcid.org/0000-0002-6212-0345 Afrim Loku University of Applied Sciences in Ferizaj, Kosovo afrim.loku@ushaf.net https://orcid.org/0000-0001-8847-9631 Received: 3. 12. 2024 Revised: 14. 3. 2025 Accepted: 1. 5. 2025 Published: 20. 5. 2025 ABSTRACT Purpose: This study examines consumer perceptions, attitudes, and be- havioural responses to Enterprise Social Responsibility (ESR) within Ko- sovo’s developing market. Design/methodology/approach: Drawing on structured quantitative survey data (n = 182), the research analyses how demographic charac- teristics—in particular gender, age, education, and economic status— influence consumers’ understanding and evaluation of ESR practices. Although there is broad conceptual support for socially responsible busi- ness conduct, actual consumer behaviour remains contingent on produc- trelated factors such as quality, price, and availability. Findings: The study identifies a significant attitude-behaviour gap, reveal- ing a disconnect between ethical preferences and market actions. Fur- thermore, consumers display limited trust in selfpromotional ESR cam- paigns, favouring externally validated or regulatorydriven approaches. These findings underscore the critical role of transparency and authentic- ity in enhancing consumer trust and highlight the need for ESR strategies that are both contextsensitive and institutionally anchored. Originality/significance/ value: The study offers actionable insights for policymakers and practitioners seeking to strengthen corporate social responsibility frameworks and foster more sustainable consumer–enter- prise relationships in transition economies. Loku, N., Loku, A. (2025). Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market. Central European Public Administration Review, 23(1), pp. 233–248 Central European Public Administration Review, Vol. 23, No. 1/2025 234 Nadire Loku, Afrim Loku Keywords: attitude-behaviour gap, consumer behaviour, corporate ethics, corporate social responsibility, enterprise social responsibility, sustainability, transparency Raziskovanje vedenja in zaznav potrošnikov: vloga podjetniške družbene odgovornosti na razvijajočem se trgu Kosova POVZETEK Namen: Ta študija preučuje zaznave, stališča in vedenjske odzive potro- šnikov na podjetniško družbeno odgovornost (Enterprise Social Responsi- bility – ESR) v okviru razvijajočega se kosovskega trga. Zasnova/metodologija/pristop: Na podlagi strukturiranih kvantitativnih podatkov ankete (n = 182) raziskava analizira, kako demografske značil- nosti – zlasti spol, starost, izobrazba in ekonomski status – vplivajo na po- trošnikovo razumevanje in ocenjevanje praks ESR. Čeprav obstaja splošna konceptualna podpora družbeno odgovornemu poslovnemu ravnanju, je dejansko potrošniško vedenje pogojeno z dejavniki, povezanimi z izdel- kom, kot so kakovost, cena in razpoložljivost. Ugotovitve: Študija razkriva izrazito vrzel med stališči in ravnanjem, ki kaže na neskladje med etičnimi preferencami in tržnimi dejanji. Potrošniki izkazujejo omejeno zaupanje do samopromocijskih kampanj ESR ter daje- jo prednost pristopom, ki jih potrjujejo zunanje institucije ali regulativa. Ugotovitve poudarjajo ključno vlogo preglednosti in pristnosti pri krepi- tvi potrošniškega zaupanja ter potrebo po strategijah ESR, ki so hkrati občutljive na kontekst in institucionalno zasidrane. Izvirnost/pomen/vrednost: Študija ponuja uporabne napotke za obliko- valce politik in praktike, ki želijo okrepiti okvirje družbene odgovornosti podjetij ter spodbujati trajnejše odnose med potrošniki in podjetji v tran- zicijskih gospodarstvih. Ključne besede: vrzel med stališči in ravnanjem, vedenje potrošnikov, poslovna etika, družbena odgovornost podjetij, podjetniška družbena odgovornost, trajnost, preglednost JEL: M14, M31, D12, L21 1 Introduction Enterprise Social Responsibility (ESR) encompasses strategic initiatives adopted by companies aimed at minimizing negative societal impacts while maximizing positive contributions across economic, legal, ethical, and phil- anthropic dimensions (Carroll and Brown, 2018; Schwartz and Carroll, 2019). These initiatives typically include practices such as cause-related marketing, environmental sustainability, product safety, corporate philanthropy, and equitable employee treatment (Kotler and Lee, 2022; Matten and Moon, 2020). Companies strategically employ ESR to enhance their corporate repu- tation, build consumer trust, and differentiate themselves in highly competi- Central European Public Administration Review, Vol. 23, No. 1/2025 235 Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market tive and standardized markets (Peloza and Shang, 2021). Although ESR prac- tices have become well-established in developed economies, they remain relatively novel and inconsistently applied within emerging markets like Ko- sovo. In these contexts, ESR adoption is predominantly driven by multina- tional corporations, often influencing local enterprises to adopt such initia- tives primarily for promotional purposes rather than as integrated strategic elements (Jamali and Karam, 2021). Within Kosovo specifically, ESR adoption tends to be fragmented and superficial, frequently perceived as relevant only for larger organizations with substantial resources. Local businesses typically interpret ESR narrowly, associating it mainly with philanthropic or environmental activities rather than recognizing its strategic potential. Con- sequently, there is a notable gap in understanding how ESR can effectively confer strategic competitive advantages, particularly within developing mar- ket environments such as Kosovo. This study aims to deepen understanding of consumer responses to ESR ini- tiatives within Kosovo, with a specific focus on the influence of demographic variables including gender, education, age, and economic status. More spe- cifically, this research investigates: 1. Kosovar consumers’ conceptualizations of ESR and their attitudes toward its multiple dimensions. 2. Demographic influences-gender, education level, age, and economic con- ditions-on consumer perceptions of ESR. 3. The relationship between ESR perceptions and consumer purchasing be- havior. To achieve these objectives, a structured consumer survey was conducted, analyzing correlations among personal values, ESR awareness, attitudes, and behaviors. The following sections include a comprehensive literature review, detailed methodological explanations, empirical findings, critical discussions, and concluding remarks with practical recommendations and suggestions for future research. 2 Literature Review Enterprise Social Responsibility (ESR) has become increasingly important with- in contemporary sustainable business practices, drawing significant attention from both academia and industry, particularly within emerging market con- texts (Agudelo, Jóhannsdóttir, and Davídsdóttir, 2019). ESR initiatives enable companies to enhance corporate reputation, build consumer trust, and devel- op sustainable customer loyalty (Kim, Yin, and Lee, 2020). However, the effec- tiveness of ESR is influenced by cultural, economic, and regulatory conditions specific to each market (Sarkar and Searcy, 2021). Cultural dimensions sig- nificantly influence consumer expectations and acceptance of ESR initiatives. Park, Chidlow, and Choi (2021) emphasize that culturally embedded societal values guide consumers’ prioritization of ESR activities. In collectivist societies emphasizing community welfare, ESR efforts focusing on social development Central European Public Administration Review, Vol. 23, No. 1/2025 236 Nadire Loku, Afrim Loku and humanitarian issues are more likely to resonate positively with consum- ers (Chung, Yang, and Kim, 2020). Thus, culturally tailored ESR strategies are critical for effective consumer engagement. Demographic factors, especially gender, are significant determinants of consumer perceptions and responses to ESR. Recent research identifies distinct gender differences, highlighting that women typically show greater responsiveness towards ethical and phil- anthropic ESR dimensions than men (Hur, Moon, and Kim, 2020; Chang and Cheng, 2021). This difference aligns with broader societal norms and expec- tations regarding empathy and social responsibility. Companies aiming for effective ESR implementation must thus consider demographic segmenta- tion carefully in their strategic planning. Consumer skepticism regarding ESR presents considerable challenges, particularly in emerging markets character- ized by limited regulatory oversight. Mazutis and Slawinski (2020) highlight that superficial ESR initiatives, commonly referred to as “greenwashing,” can significantly erode consumer trust and damage brand credibility. In contrast, authentic, transparent, and independently verified ESR practices significantly enhance consumer trust and loyalty (Nyilasy, Gangadharbatla, and Paladino, 2021). Hence, authenticity and credible verification are essential to mitigate skepticism and enhance corporate legitimacy. Moreover, regulatory environ- ments play a significant role in shaping consumer perceptions of ESR authen- ticity. In markets with weak regulatory frameworks, voluntary adherence to international ESR standards and independent validation mechanisms become essential to ensure consumer trust and competitive differentiation (Crifo and Forget, 2021). Transparent reporting and external verification can substan- tially reinforce consumer confidence, particularly in contexts where regulato- ry oversight is perceived as insufficient. Given these complexities, businesses operating in emerging markets such as Kosovo must strategically integrate ESR practices aligned with local cultural, demographic, and regulatory condi- tions. Companies that successfully align ESR activities with consumer values and expectations are likely to gain sustained competitive advantages through enhanced corporate reputation and consumer loyalty. 3 Theoretical Framework on ESR and Consumer Behavior The theoretical underpinnings of Enterprise Social Responsibility (ESR) have evolved significantly, highlighting its multifaceted role in corporate strategy and consumer engagement. Carroll’s foundational model categorizes ESR into four primary dimensions: economic, legal, ethical, and philanthropic responsibilities, advocating for balanced corporate attention across these aspects (Carroll, 1979). Building upon Carroll’s framework, Schwartz and Car- roll (2019) advanced a three-domain model emphasizing the intersection of economic, ethical, and legal responsibilities, suggesting that corporate ac- tions should reflect integrated strategic priorities rather than isolated obli- gations. Consumer responses to ESR initiatives are profoundly influenced by theories addressing consumer decision-making and behavior. According to the theory of consumption values developed by Sheth, Newman, and Gross (1991), consumer choices are shaped by a combination of functional, emo- Central European Public Administration Review, Vol. 23, No. 1/2025 237 Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market tional, social, epistemic, and conditional values. Functional value pertains to product performance and utility, economic value emphasizes affordability and cost-effectiveness, while emotional and ethical values reflect the con- sumer’s alignment with corporate values and social responsibility (Sheth et al., 1991). Consequently, consumer decisions to support ESR initiatives often depend on balancing these diverse value perceptions, highlighting the im- portance of comprehensive consumer value analysis in ESR research. Signifi- cantly, research highlights a persistent “attitude-behavior gap,” where posi- tive consumer attitudes towards ESR do not consistently translate into actual purchasing behaviors (Carrington, Neville, and Whitwell, 2021). Factors such as economic constraints, availability of ESR-oriented products, consumer skepticism towards corporate motives, and informational asymmetries con- tribute to this discrepancy (Johnstone and Tan, 2020; Testa et al., 2021). The persistence of this gap underscores the necessity for companies to strategi- cally address practical barriers through clear, credible communication and consistent, verifiable ESR practices. Furthermore, stakeholder theory empha- sizes that corporate responsibility must address the expectations and values of diverse stakeholders, including consumers, employees, communities, and regulatory bodies. Effective ESR initiatives thus involve active engagement with stakeholder interests, ongoing monitoring of societal issues, and adap- tive management practices to respond effectively to stakeholder demands (Freeman et al.el, 2020). Integrating ESR into corporate strategy requires an understanding of consumer behavior dynamics, stakeholder expectations, and strategic communication efficacy. Companies that successfully navigate these complex interrelationships are more likely to achieve sustained com- petitive advantages through enhanced consumer trust, brand loyalty, and reputational capital. 4 Methodology Research Objective and Scope: The primary objective of this research is to systematically identify and analyze consumer-related factors that influence responses and behaviors concerning Enterprise Social Responsibility (ESR) initiatives within Kosovo’s developing market context. Specifically, this study seeks to provide actionable insights enabling businesses to strategically align their ESR activities with local consumer expectations, attitudes, and prevail- ing societal values. The research scope includes an assessment of consumer perceptions, awareness, attitudes, and reported behaviors related to ESR, within the unique socioeconomic setting of Kosovo. Research Questions: To guide a comprehensive and structured investigation, this research addresses several key research questions designed to capture the nuanced consumer perspective on ESR within Kosovo: – RQ1: Perceptions of ESR – How do Kosovar consumers conceptualize En- terprise Social Responsibility? Specifically, do consumers predominantly associate ESR with corporate philanthropy, environmental stewardship, or broader ethical commitments? Central European Public Administration Review, Vol. 23, No. 1/2025 238 Nadire Loku, Afrim Loku – RQ2: Consumer Expectations – To what extent do Kosovar consumers expect businesses to engage actively and authentically in social and enviro- nmental initiatives beyond their basic economic and legal obligations? – RQ3: Consumer Awareness of ESR Initiatives – How informed are Kosovar consumers about general ESR initiatives and the specific ESR activities of companies they engage with? Research Design and Data Collection: To systematically address the out- lined research objectives, a quantitative survey research design was em- ployed, utilizing a structured questionnaire developed based on established ESR theories and relevant literature. The questionnaire design incorporated prior insights on consumer behavior, emphasizing cognitive and affective di- mensions associated with ESR perceptions. The questionnaire consisted of two main sections. The first section gathered demographic data, including respondents’ age, gender, educational back- ground, employment status, and income levels, enabling a detailed examina- tion of demographic influences on ESR perceptions and behaviors. The sec- ond section comprised ESR-specific statements, where respondents indicated their agreement level on a five-point Likert scale (1 = strongly disagree to 5 = strongly agree). These statements assessed consumer awareness of ESR initiatives, perceived effectiveness of ESR efforts, attitudes toward ESR-relat- ed products, willingness to support ESR-aligned businesses, and trust in cor- porate ESR communications. Data collection was conducted through online channels, including social media platforms, targeted email distributions, and professional networks accessible to the research team. A convenience sam- pling method was adopted due to practical considerations and the explora- tory nature of the study. The survey was disseminated in June 2024, resulting in 182 valid responses from approximately 500 distributed questionnaires, reflecting a response rate of 36%. This response rate aligns with typical stand- ards for online survey research and is suitable for exploratory analyses. Rigor- ous data cleaning was performed to ensure the completeness, accuracy, and reliability of responses. Descriptive statistics were employed to summarize demographic profiles and responses to ESR-related statements, while Pear- son correlation analyses (r) examined relationships among consumer values, awareness, attitudes, and purchasing behaviors. Statistical significance was established at p < .05. 4.1 Sample Characteristics A summary of the demographic profile of the survey respondents is present- ed in Tables 1 and 2. It is important to note that while the sample of 182 participants does not fully represent the general Kosovar population due to the convenience sampling method and online data collection, it provides valu- able insights into a demographic segment characterized by higher education levels and greater connectivity. Central European Public Administration Review, Vol. 23, No. 1/2025 239 Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market Table 1. Education Level of Respondents Education Level Frequency (n) Percentage (%) Primary education 2 1.1 Secondary education 42 23.1 College/university 87 47.8 Master/doctorate 51 28.0 Source: authors As indicated in Table 1, nearly all respondents possess at least secondary education, with a substantial majority (75.8%) having obtained higher educa- tion degrees (college/university or postgraduate degrees). Specifically, 47.8% reported completing college or university-level education, and an additional 28.0% had achieved a master’s or doctorate degree. This distribution signifi- cantly exceeds Kosovo’s general population education levels, where approxi- mately 17% hold higher education degrees. Consequently, this educational bias is a critical limitation, as it may skew the findings toward perceptions typi- cal of more educated, informed, and potentially ESR-aware individuals, thus limiting generalizability to the broader, less-educated population. Table 2. Demographic Profile of Respondents Demographic Variable Categories Frequency (n) Percentage (%) Gender Male 80 44.0 Female 102 56.0 Age Group 17–24 29 15.9 26–50 118 64.8 Over 50 35 19.2 Marital Status Married 102 56.0 Single 80 43.9 Employment Status Employed 141 77.5 Unemployed 7 3.8 Student 31 17.0 Retired 3 1.6 Monthly Income per Capita Up to 100 € 3 1.6 100–250 € 14 7.7 250–500 € 91 50.0 500–750 € 49 26.9 Over 750 € 25 13.7 Source: authors Central European Public Administration Review, Vol. 23, No. 1/2025 240 Nadire Loku, Afrim Loku Table 2 further details the demographic composition of the sample. The gen- der distribution was slightly skewed towards female respondents (56.0%), though still providing reasonable gender balance. The age distribution was predominantly within the range of 25 to 50 years old (64.8%), followed by those aged over 50 (19.2%), and younger adults aged 17–24 (15.9%). This dis- tribution effectively captures a broad adult demographic, although the repre- sentation of older respondents remains somewhat limited. In terms of mari- tal status, the majority of respondents (56.0%) were married, aligning closely with the prevalence of middle-aged respondents. Employment status data indicate a predominantly economically active sample, with 77.5% employed, 17.0% students, and a small proportion of unemployed (3.8%) or retired re- spondents (1.6%). Income levels further underscore this economically active demographic, with half of respondents (50.0%) reporting monthly incomes between 250–500 €, 26.9% between 500–750 €, and 13.7% earning above 750 €. Overall, the survey sample primarily represents urban, educated, eco- nomically active consumers who are likely more familiar with contemporary business practices such as ESR. Despite these advantages, the study acknowl- edges a notable limitation regarding generalizability due to underrepresenta- tion of rural, lower-income, or less-educated segments. Consequently, results may reflect higher-than-average awareness and engagement with ESR issues compared to the broader Kosovar population. This limitation is addressed in greater detail in the conclusions section, emphasizing the importance of con- ducting broader, more representative future research. Nonetheless, the find- ings provide crucial preliminary insights into ESR perceptions and behaviors among Kosovo’s emerging consumer class, discussed in detail in the following results section. 5 Results 5.1 Consumer Perceptions of ESR Dimensions The study first explored consumer perceptions regarding various dimensions of Enterprise Social Responsibility (ESR). Participants rated the relevance of different ESR aspects, including ethical business conduct, legal compliance, strategic business success through fair stakeholder treatment, and engage- ment in social and humanitarian activities. Table 3 illustrates average consum- er ratings for these ESR dimensions, measured on a 5-point scale (1 signifying the aspect is not at all a part of ESR, and 5 indicating it is very much part of ESR from the respondents’ perspective). Table 3 indicates that Kosovo consumers primarily perceive ESR through the lenses of ethics and legality. “Adherence to legal standards” achieved the highest mean score (3.40), reflecting a prevalent belief that legal compli- ance is foundational to ESR. The dimension of morality and ethical conduct followed closely, with a mean score of 3.26, reinforcing the notion that con- sumers significantly associate ESR with integrity and ethical behavior. These results emphasize consumers’ prioritization of compliance and ethics as core Central European Public Administration Review, Vol. 23, No. 1/2025 241 Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market ESR components. Conversely, the strategic dimension of ESR-contributing to business success through stakeholder fairness-received a lower average rat- ing (2.90), indicating that consumers less frequently perceive ESR as inher- ently strategic or directly related to organizational performance. Even more notably, engagement in social or humanitarian activities was least strongly as- sociated with ESR (mean = 2.64). This surprising finding reveals a gap between consumer perceptions and corporate assumptions; companies typically high- light their philanthropic activities prominently, yet Kosovo consumers appear skeptical of such efforts or perceive them as peripheral to genuine ESR. Table 3. Consumer Perceptions of ESR Dimensions ESR Dimension Description of Aspect Mean Score (1-5) Interpretation Morality and Ethics in Business ESR as ethical and moral practice 3.26 Moderate association with ethical business practice Legal Compliance ESR as adherence to legal standards 3.40 Strong association with legal compliance Contribution to Business Success ESR as fair treatment of stakeholders enhancing business success 2.90 Moderate-to-low strategic association Social and Humanitarian Activities ESR as involvement in social or humanitarian initiatives 2.64 Low association with social/humanitarian activities Source: authors 5.2 Consumer Attitudes toward ESR Consumer attitudes toward ESR were assessed using five key statements ad- dressing product perception, willingness to pay premiums, acceptance of trade-offs in product quality, trust in corporate ESR marketing, and preferences for regulatory oversight. Table 4 provides detailed results, showing both the percentage of agreement and the mean agreement scores for each statement. The data in Table 4 clearly indicate robust yet conditional consumer support for Enterprise Social Responsibility (ESR). A substantial majority (84.5%) ex- hibit a favorable perception toward products with ESR attributes, reflected in a strong mean score of 3.95, suggesting general consumer appreciation for ESR-linked products. However, consumer willingness to pay a premium for ESR benefits is more moderate (57% agreement, mean score of 3.60), revealing significant sensitivity to price considerations. Importantly, product quality re- mains a critical determinant in consumer purchasing decisions; only 25.6% of respondents indicated willingness to compromise on product quality for ESR attributes, resulting in a relatively low mean score of 2.80. Additionally, there is noticeable skepticism towards companies’ self-promotional ESR activities, with a mere 22.56% expressing trust, producing a low mean score of 2.25. This Central European Public Administration Review, Vol. 23, No. 1/2025 242 Nadire Loku, Afrim Loku skepticism emphasizes the necessity for transparency and independent veri- fication in ESR claims. Moreover, an overwhelming preference (93.2% agree- ment, mean score of 4.10) exists for regulatory oversight of ESR standards rather than voluntary corporate definitions. Collectively, these results high- light the crucial importance of aligning ESR initiatives with core consumer ex- pectations-particularly quality and affordability-and underscore the need for credible validation to effectively build consumer trust and confidence. Table 4. Consumer Attitudes Toward ESR Attitudinal Aspect Statement Agreement (%) Mean Score (1-5) Legal Regulation of ESR Legal frameworks should define ESR standards, not companies 93.2% 4.10 Trust in Companies’ ESR Initiatives Distrust towards companies that self-promote their ESR activities 22.56% 2.25 Positive Perception of ESR Products It is good to buy products with ESR attributes 84.5% 3.95 Willingness to Pay More for ESR Products Willing to pay more for products with ESR attributes 57.0% 3.60 Willingness to Accept Lower Quality for ESR Would buy a product of lower quality if it has ESR attributes 25.6% 2.80 Source: authors 5.3 Knowledge and Beliefs about ESR Consumer knowledge and beliefs regarding ESR were examined across three dimensions: general ESR awareness, specific knowledge of corporate ESR practices, and belief in consumer influence. Table 5 summarizes these dimen- sions, including mean scores and interpretations. The results presented in Table 5 indicate a moderate level of overall aware- ness and understanding of ESR concepts among consumers (mean score of 3.29). Although consumers have a general familiarity with ESR, there is nota- ble room for enhancing their understanding. Specific knowledge regarding individual companies’ ESR practices is significantly lower (mean score of 2.81), highlighting a critical gap in detailed consumer awareness that could limit the strategic value of ESR initiatives. Additionally, the belief that consumers can meaningfully influence corporate ESR decisions through purchasing behav- iors is moderately held (mean score of 3.06), suggesting that strengthening consumer empowerment and promoting transparency in ESR practices could further encourage responsible purchasing decisions. Central European Public Administration Review, Vol. 23, No. 1/2025 243 Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market Table 5. Knowledge and Beliefs about ESR Knowledge and Beliefs Dimension Measurement Mean Score (1-5) Interpretation General Knowledge of ESR Awareness and understanding of ESR concepts 3.29 Moderate awareness of ESR concepts Specific Knowledge about ESR Practices Knowledge about specific companies and products 2.81 Low specific knowledge of ESR practices Belief in Consumer Influence Belief that individual consumers can influence ESR 3.06 Moderate belief in consumer influence Source: authors 5.4 Relationships among Social Values, Attitudes, and Behavior Correlation analyses examined relationships among social values, consumer attitudes, and ESR-oriented behaviors, addressing hypotheses H1 and H3. Ta- ble 6 presents these correlations and their statistical significance. Table 6. Correlation Analysis: Social Values, Attitudes, and Behavior Correlation Relationship Variables r p-value H1: Social Values and Consumer Attitudes Social values vs. attitudes toward ESR 0.241 0.012 * H2: Knowledge/Beliefs and Attitudes ESR knowledge and beliefs vs. attitudes -0.011 0.856 (n.s.) H3: Attitudes and Buying Behavior Attitudes toward ESR vs. buying behavior 0.062 0.362 (n.s.) Source: authors *p < 0.05 significant; n.s. = not significant. The analysis strongly supports hypothesis H1, indicating a statistically sig- nificant positive relationship between consumers’ social values and their at- titudes toward ESR (r = 0.241, p < 0.05). This suggests that individuals with stronger societal values are more likely to hold positive views toward ESR. Conversely, hypotheses H2 and H3, were not supported, reflecting weak or negligible correlations. Specifically, ESR knowledge and beliefs do not sig- nificantly correlate with attitudes (r = -0.011, p = 0.856), and attitudes do not notably predict ESR-aligned purchasing behaviors (r = 0.062, p = 0.362). Ad- ditionally, social values show no meaningful relationship with ESR-driven be- haviors (r = -0.011, p = 0.856). Central European Public Administration Review, Vol. 23, No. 1/2025 244 Nadire Loku, Afrim Loku The data clearly highlight an attitude-behavior gap, emphasizing the com- plexity of converting favorable attitudes toward ESR into concrete consumer actions. Economic constraints, limited availability of ESR-compliant products, and skepticism about corporate sincerity likely contribute to this gap. Thus, businesses should focus strategically on bridging these barriers, potentially through enhanced transparency, affordability, and product availability, to ef- fectively leverage consumer support for ESR initiatives. 6 Discussion The findings of this study provide a nuanced understanding of Kosovar con- sumers’ interactions with Enterprise Social Responsibility (ESR), highlighting opportunities for businesses as well as critical challenges that require strate- gic navigation. Demographic Differences in ESR Perceptions: Consumer responses toward ESR vary significantly across demographic segments, emphasizing the ne- cessity for targeted strategies. Gender differences are particularly notable, aligning with established research. Female respondents emphasized legal, ethical, and moral dimensions of ESR, whereas male respondents showed greater concern for ESR’s humanitarian and business-success aspects. These findings imply tailored marketing communications could effectively resonate by emphasizing ethical standards and compliance for female audiences and community or strategic success narratives for male audiences. Nonetheless, companies must implement such approaches carefully to prevent reinforc- ing stereotypes. Age-related differences also emerged prominently. Younger consumers (17–24 years) displayed heightened ESR awareness, likely influ- enced by global sustainability and ethics discussions facilitated by education and social media. This presents an opportunity to harness younger demo- graphics as ESR ambassadors while simultaneously addressing awareness gaps among older consumers through community outreach and educational initiatives. Education level significantly impacted ESR understanding. Higher education correlated with deeper ESR knowledge, creating challenges in en- gaging less educated segments. Therefore, ESR communication must employ accessible language and practical examples relatable to broader populations, such as visibly demonstrating how ESR activities benefit local communities. Alignment with Social Values: A positive correlation between social values and attitudes toward ESR suggests that Kosovar consumers hold strong so- cietal values, such as community welfare, transparency, and environmental sustainability. Companies aligning their ESR initiatives with these values stand to enhance consumer favorability significantly. Authentic engagement in en- vironmental conservation, community education programs, and transparent governance practices could foster substantial consumer goodwill. Authentic- ity is crucial, as superficial or insincere initiatives risk consumer skepticism. The Empowered yet Skeptical Consumer: Consumers demonstrated para- doxical attitudes, expressing general support for ESR while simultaneously Central European Public Administration Review, Vol. 23, No. 1/2025 245 Exploring Consumer Behaviour and Perceptions: The Role of Enterprise Social Responsibility in Kosovo’s Developing Market exhibiting substantial skepticism toward corporate self-regulation and pro- motional practices. This skepticism underscores consumers’ reliance on insti- tutional frameworks for assurance of corporate responsibility, highlighting the necessity for clear regulatory standards and transparency (Siano, Vollero, Conte, and Amabile, 2021). Businesses should thus consider adopting widely recognized international standards, such as ISO 26000 and Global Reporting Initiative guidelines, coupled with independent certifications to substanti- ate their ESR initiatives (Crifo and Forget, 2021). Excessive self-promotion of ESR activities could trigger consumer backlash due to perceptions of insin- cerity; therefore, companies should emphasize verifiable and authentic ESR actions, ideally complemented by independent media coverage and credible third-party endorsements. Conditional Support and the Attitude-Behavior Gap: Kosovar consumers displayed conditional support for ESR-oriented products, strongly empha- sizing the importance of quality and affordability. This observation aligns with the global phenomenon of the attitude-behavior gap, where consumer support in principle often fails to translate into actual purchasing behavior (Carrington, Neville, and Whitwell, 2021). Consequently, ESR products must retain competitive standards of quality and pricing, utilizing ESR attributes as supplemental differentiators rather than replacements for fundamental product value (Testa et al., 2021). Practical barriers, including limited product availability, inadequate consumer awareness, and convenience issues, must be strategically addressed through clear labeling, informative marketing ini- tiatives, and facilitated product trials, effectively bridging the gap between consumer attitudes and behaviors. Trust and Authenticity as Cornerstones: Consumer skepticism, identified as a central theme both in the present study and broader ESR literature (Siano et al., 2021), emphasizes the critical importance of authenticity and account- ability in ESR practices. Companies are advised to embed ESR authentically across all operational levels, transparently communicate both successes and shortcomings, and proactively engage with external scrutiny. Establishing collaborations with reputable NGOs or regulatory bodies can further en- hance credibility, particularly valuable in regions characterized by evolving regulatory landscapes. Implications for Businesses: The study outlines actionable insights for com- panies aiming to leverage ESR effectively: – Integrate ESR with core product offerings, ensuring competitive quality and pricing. – Tailor ESR communications according to demographic insights, simplifying messages for broader appeal. – Prioritize transparency and third-party validation to enhance trust. – Invest in consumer education and engagement initiatives. – Establish feedback channels to reinforce consumer empowerment and continuous improvement. Central European Public Administration Review, Vol. 23, No. 1/2025 246 Nadire Loku, Afrim Loku Implications for Theory and Further Research: The confirmed attitude- behavior gap underscores the need to incorporate contextual barriers into consumer behavior theories. Further qualitative research could explore con- sumer motivations more deeply, while comparative studies across different markets could illuminate factors influencing ESR behaviors as market dynam- ics evolve. 7 Conclusion This study offers valuable empirical insights into Kosovar consumers’ per- ceptions, knowledge, and behaviors related to Enterprise Social Responsibil- ity (ESR), within the broader context of a developing market. The findings reveal that while consumers express conceptual support for ESR, their ac- tual engagement with socially responsible enterprises remains conditional. Product-related attributes-namely quality, price, and availability-continue to exert a decisive influence on purchasing behavior, often overriding ethical considerations. Critically, the study identifies a persistent attitude-behavior gap, whereby consumers’ professed support for ESR does not consistently translate into purchasing decisions aligned with those values. This disjunc- tion underscores the need for firms to not only communicate their ESR com- mitments effectively but also to address the structural and practical barriers that inhibit ethical consumption. Transparent communication, substantiated by third-party certifications or adherence to legal frameworks, is essential in overcoming consumer skepticism and enhancing trust. From a strategic standpoint, ESR holds considerable potential as a competitive differentia- tor for businesses operating in Kosovo. However, to realize this potential, firms must embed ESR authentically into their core business models rather than treating it as an ancillary or symbolic activity. Alignment with consum- er values, especially in relation to transparency, fairness, and sustainability, is critical for fostering long-term brand loyalty and societal legitimacy. The study also acknowledges methodological limitations, particularly the urban and educational skew of the sample. Future research should broaden the demographic base to include underrepresented rural and lower-education populations, incorporate behavioral data (e.g., purchase history), and employ experimental or longitudinal designs to more accurately assess causal rela- tionships and behavioral change over time. Additionally, examining the role of evolving regulatory frameworks and public policy in shaping ESR aware- ness and adoption in Kosovo would offer important contributions to both academic literature and policy discourse. In sum, ESR represents a signifi- cant opportunity for Kosovar enterprises to pursue sustainable, value-driven growth. Achieving this, however, necessitates genuine commitment, cultur- ally attuned implementation, and consistent communication that bridges the gap between intention and consumer action-ultimately contributing to more ethical, resilient, and inclusive market development. 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