Jones et al.’s (Acad Manag Rev 32(1):137–155, 2007) typology of stakeholder culture, representing the beliefs, values and practices that an organization has towards its stakeholders, has received widespread recognition. Yet, the literature lacks an instrument to quantify the typology. This study provides such an instrument by constructing and validating a scale of Jones et al.’s (2007) four other-regarding stakeholder cultures of corporate egoist, instrumentalist, moralist and altruist in the not-for-profit (NFP) context. Mail survey data were collected from top management of 621 Australian NFP companies limited by guarantee that were drawn from various online databases. Exploratory factor analysis produced a five-factor structure with the ...