摘要:Macau gambling companies included Corporate Social Responsibility (CSR) information in their annual reports and websites as a marketing tool. Responsible Gambling (RG) had been a recurring issue in Macau’s chief executive report since 2007 and in many of the major gambling operators’ annual report. The purpose of this study was to develop a measurement scale on CSR activities in Macau. Items on the measurement scale were based on qualitative research with data collected from employees in Macau’s gambling industry and academic literature. First and Second Order confirmatory factor analysis (CFA) were used to verify the reliability and validity of the measurement scale. The results of this study were satisfactory and were supported by empirical evidence. This study provided recommendations to gambling stakeholders, including practitioners, government officers, customers and shareholders, and implications to promote CSR practice in Macau gambling industry.