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Benchmarking of corporate social responsibility: Methodological problems and robustness

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  • Graafland, J.J.
  • Eijffinger, S.C.W.
  • Smid, H.

Abstract

This paper investigates the possibilities and problems of benchmarking Corporate Social Responsibility (CSR). After a methodological analysis of the advantages and problems of benchmarking, we develop a benchmark method that includes economic, social and environmental aspects as well as national and international aspects of CSR. The overall benchmark is based on a weighted average of these aspects. The weights are based on the opinions of companies and NGO’s. Using different methods of weighting, we find that the outcome of the benchmark is rather robust for a sample of more than 50 large Dutch companies.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 20771.

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Date of creation: 2004
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Publication status: Published in Journal of Business Ethics 53.1-2(2004): pp. 137-152
Handle: RePEc:pra:mprapa:20771

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Related research

Keywords: Benchmarking; corporate social responsibility; sensitivity analysis; stakeholder perspective; transparency; triple P bottom line;

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References

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  1. J.J. Graafland & S.C.W. Eijffinger, 2004. "Corporate social responsibility of Dutch companies: Benchmarking, transparency and robustness," De Economist, Springer, vol. 152(3), pages 403-426, 09.
  2. Eijffinger, S.C.W. & Geraats, P., 2002. "How Transparent are Central Banks?," Open Access publications from Tilburg University urn:nbn:nl:ui:12-88701, Tilburg University.
  3. Graafland, J.J., 2002. "Modelling the trade-off between profits and principles," MPRA Paper 20752, University Library of Munich, Germany.
  4. Graafland, J.J. & Ven van de, B. & Stoffele, N., 2003. "Strategies and instruments for organising CSR by small and large businesses in the Netherlands," MPRA Paper 20754, University Library of Munich, Germany.
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Citations

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Cited by:
  1. Shallini Taneja & Pawan Taneja & Rajen Gupta, 2011. "Researches in Corporate Social Responsibility: A Review of Shifting Focus, Paradigms, and Methodologies," Journal of Business Ethics, Springer, vol. 101(3), pages 343-364, July.
  2. Edmund Byrne, 2007. "Assessing Arms Makers’ Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 74(3), pages 201-217, September.
  3. Nuttaneeya Torugsa & Wayne O’Donohue & Rob Hecker, 2012. "Capabilities, Proactive CSR and Financial Performance in SMEs: Empirical Evidence from an Australian Manufacturing Industry Sector," Journal of Business Ethics, Springer, vol. 109(4), pages 483-500, September.
  4. Gregory Jackson & Androniki Apostolakou, 2010. "Corporate Social Responsibility in Western Europe: An Institutional Mirror or Substitute?," Journal of Business Ethics, Springer, vol. 94(3), pages 371-394, July.
  5. Xiaohua Yang & Cheryl Rivers, 2009. "Antecedents of CSR Practices in MNCs’ Subsidiaries: A Stakeholder and Institutional Perspective," Journal of Business Ethics, Springer, vol. 86(2), pages 155-169, March.
  6. Jeremy Galbreath, 2013. "ESG in Focus: The Australian Evidence," Journal of Business Ethics, Springer, vol. 118(3), pages 529-541, December.
  7. Van den Bossche, Filip & Rogge, Nicky & Devooght, Kurt & Van Puyenbroeck, Tom, 2010. "Robust Corporate Social Responsibility investment screening," Ecological Economics, Elsevier, vol. 69(5), pages 1159-1169, March.
  8. Salla Laasonen & Martin Fougère & Arno Kourula, 2012. "Dominant Articulations in Academic Business and Society Discourse on NGO–Business Relations: A Critical Assessment," Journal of Business Ethics, Springer, vol. 109(4), pages 521-545, September.
  9. Van den Bossche, Filip & Rogge, Nicky & Devooght, Kurt & Van Puyenbroeck , Tom, 2009. "Robust CSR Investment Screening," Working Papers 2009/05, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
  10. Ven van de, B. & Graafland, J.J., 2006. "Strategic and moral motivation for corporate social responsibility," MPRA Paper 20278, University Library of Munich, Germany.
  11. Thomas Koslowski & Jens Strüker, 2011. "ERP On Demand Platform," Business & Information Systems Engineering, Springer, vol. 3(6), pages 359-367, December.
  12. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.

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