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A valuation model for corporate social responsibility

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  • José Rigoberto Parada Daza

Abstract

Purpose - The purpose of this paper is to develop an analytical model for appraising and measuring corporate social responsibility (CSR). The theoretical and conceptual grounds that sustain the model are based on previous approaches. Design/methodology/approach - The utility function, which is the basis of a company's economic dimension, is analyzed in its philosophical and ethical setting, concentrating largely on the Utilitarian and Hedonistic schools and a maximizing agent, the “homo oeconomicus”. Findings - The resulting new approach permits an analytical explanation of the behavior of a company and its owners when incorporating both economic rationality (“homo oeconomicus”) and social responsibility. Originality/value - The quantitative determination of a global indicator for social responsibility is shown, as is the development of a method for calculating a monetary value of CSR.

Suggested Citation

  • José Rigoberto Parada Daza, 2009. "A valuation model for corporate social responsibility," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 5(3), pages 284-299, July.
    • Handle: RePEc:eme:srjpps:v:5:y:2009:i:3:p:284-299
    DOI: 10.1108/17471110910977230
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    Cited by:

    1. Enciso Alfaro, Saudi Yulieth & Ruiz Acosta, Liliana Elizabeth Ruiz & Mayorga, David Andrés Camargo, 2020. "Responsabilidad social empresarial como determinante de la intención de compra del consumidor: un análisis mediante modelamiento con ecuaciones estructurales," Revista Tendencias, Universidad de Narino, vol. 21(2), pages 1-18, July.
    2. Ala'aldin Alrowwad & Bader Yousef Obeidat & Ali Tarhini & Noor Aqqad, 2017. "The Impact of Transformational Leadership on Organizational Performance via the Mediating Role of Corporate Social Responsibility: A Structural Equation Modeling Approach," International Business Research, Canadian Center of Science and Education, vol. 10(1), pages 199-221, January.
    3. Sergiy D. Dmytriyev & R. Edward Freeman & Jacob Hörisch, 2021. "The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management," Journal of Management Studies, Wiley Blackwell, vol. 58(6), pages 1441-1470, September.

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