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Corporate Social Responsibility performance assessment by using a linear combination of key indicators

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  • Antonio Focacci

Abstract

The progressive commitment towards a more sustainable model of current civil/economic societies has come to prominence, both in industrialised and developing countries. This paradigm encounters widespread acceptance encompassing the forms of external communication and the evaluation of specific business performances not just related to merely economic/financial information. As a consequence, several dedicated efforts have been made to communicate such a different awareness. Starting from these premises, the paper proposes a method to calculate the Global Corporate Social Responsibility Rate (GCSRR) of a company based on a linear combination of financial statement figures, environmental data and social values indicators. To present a synthetic comparative evaluation model and without any pretension to be exhaustive, some explanatory calculations are reported as an illustrative application of the method.

Suggested Citation

  • Antonio Focacci, 2011. "Corporate Social Responsibility performance assessment by using a linear combination of key indicators," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 6(2), pages 183-202.
  • Handle: RePEc:ids:ijbget:v:6:y:2011:i:2:p:183-202
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