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Towards a generally accepted CSR accounting framework: a literature mapping

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  • I.E. Nikolaou
  • K.I. Evangelinos
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    Abstract

    The measuring of CSR performance is high priority in the research agenda of academics. To this end, several methodological frameworks and approaches have been recommended. These frameworks can be divided in two categories: single indicators and composite indexes. This pluralism in the definitions, while enhancing the academic debate, cancels the core requirements of a generally accepted methodological framework: comparability, transparency and credibility. In this context and in order to reduce the associated ambiguity, this paper proposes the following: an analysis of the reasons causing the variety of indicators; a presentation of a mapping of literature for measuring CSR in order to clarify the key points; the highlighting of important issues for future research in order to achieve a generally accepted methodology for measuring CSR.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal World Review of Entrepreneurship, Management and Sustainable Development.

    Volume (Year): 5 (2009)
    Issue (Month): 1 ()
    Pages: 26-41

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    Handle: RePEc:ids:wremsd:v:5:y:2009:i:1:p:26-41

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    Web page: http://www.inderscience.com/browse/index.php?journalID=173

    Related research

    Keywords: corporate social responsibility; CSR performance; accounting methods; composite CSR indicators; corporate sustainability; sustainable development; performance measurement.;

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