A Proposed Methodological Framework For The
Evaluation Of Corporate Social Responsibility
Author(s)
K. G. Aravossis, N. A. Panayiotou & K. Tsousi
Abstract
This paper suggests a proposed methodological framework that can be followed
by companies in order to implement an effective CSR programme in all areas of
their operation, consisting of three distinct stages: Analysis, Execution and
Performance Evaluation. The suggested framework permits the development of
corporate CSR programmes adapted to the unique characteristics of each sector
and company, emphasizing different stages according to organisational activities,
missions and the resources that can be utilised. The framework includes
weighted performance indicators relating to a company’s impact on different
areas of activity such as the environment, the community, human capital,
shareholders and the marketplace (customers and suppliers).
Keywords: Corporate Social Responsibility (CSR), methodology, qualitative and
quantitative evaluation.
1 Introduction
The concept of Corporate Social Responsibility (CSR) has emerged as a very
‘hot’ issue in the last ten years. The last few decades have seen an increase in
awareness on the part of corporate entities in Western democracies that they are
morally obliged to offer back to society. Social responsibility refers to the
obligation of a firm, beyond that required by law or economics, to pursue longterm
goals that are good for society (see for example Buchholz [1], Robbins and
Decenzo [2]). The different definitions provided in the literature may refer to
ethical behaviour, sustainable development, the environment, and to
Keywords
Corporate Social Responsibility (CSR), methodology, qualitative and
quantitative evaluation.
Related Book
Other papers in this volume
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