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Measurement of corporate social responsibility

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  • Michael Hopkins

Abstract

This paper defines corporate social responsibility (CSR) and sets up a framework to measure it. To date, the measurement systems used and the various concepts of CSR have no systematic basis. Indicators seem to be chosen on the whim of the moment. However, at least some data now exist to measure progress on social aspects of corporate behaviour. In fact, it is even possible to use some of the available data that companies now make available in order to hazard a guess at to whether CSR is getting better or worse. Yet, the power of the "average" seems to hide a variety of sins, as seen in the short review and comparison of how CSR is measured in six well-known measurement frameworks.

Suggested Citation

  • Michael Hopkins, 2005. "Measurement of corporate social responsibility," International Journal of Management and Decision Making, Inderscience Enterprises Ltd, vol. 6(3/4), pages 213-231.
    • Handle: RePEc:ids:ijmdma:v:6:y:2005:i:3/4:p:213-231
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    Citations

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    Cited by:

    1. Hope Osayantin Aifuwa, 2020. "Sustainability Reporting And Firm Performance In Developing Climes: A Review Of Literature," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(1), pages 9-29.
    2. Marco Nicolosi & Stefano Grassi & Elena Stanghellini, 2014. "Item response models to measure corporate social responsibility," Applied Financial Economics, Taylor & Francis Journals, vol. 24(22), pages 1449-1464, November.
    3. Kathleen Wilburn & Ralph Wilburn, 2019. "Missing Social Outcomes In Csr Reports Of Award Winners," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 13(2), pages 13-36.
    4. Mihai Andronie & Violeta-Elena Simion & Elena Gurgu & Adrian Dijmãrescu & Irina Dijmãrescu, 2019. "Social Responsibility of Firms and the Impact of Bio-Economy in Intelligent Use of Renewable Energy Source," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 520-520, August.
    5. Lahouel, Béchir Ben & Zaied, Younes Ben & Song, Yaoyao & Yang, Guo-liang, 2021. "Corporate social performance and financial performance relationship: A data envelopment analysis approach without explicit input," Finance Research Letters, Elsevier, vol. 39(C).
    6. Gallear, David & Ghobadian, Abby & Chen, Weifeng, 2012. "Corporate responsibility, supply chain partnership and performance: An empirical examination," International Journal of Production Economics, Elsevier, vol. 140(1), pages 83-91.
    7. Georgieva, Daniela & Georgieva, Teodora, 2020. "Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels," MPRA Paper 103391, University Library of Munich, Germany, revised Sep 2020.
    8. Teodora-Valentina LICA, 2021. "Financial Behaviour of the Romanian Companies Interested in Corporate Social Responsibility," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 154-159.
    9. Halkos, George & Nomikos, Stylianos, 2021. "Corporate social responsibility: Trends in global reporting initiative standards," Economic Analysis and Policy, Elsevier, vol. 69(C), pages 106-117.
    10. Yvette Sterbenk & Sara Champlin & Kasey Windels & Summer Shelton, 2022. "Is Femvertising the New Greenwashing? Examining Corporate Commitment to Gender Equality," Journal of Business Ethics, Springer, vol. 177(3), pages 491-505, May.
    11. Halkos, George & Nomikos, Stylianos, 2021. "Business concerns regarding environmental responsibility," MPRA Paper 105330, University Library of Munich, Germany.
    12. Yue Qi, 2018. "On outperforming social-screening-indexing by multiple-objective portfolio selection," Annals of Operations Research, Springer, vol. 267(1), pages 493-513, August.
    13. Georgieva, Daniela & Georgieva, Teodora, 2020. "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper 105291, University Library of Munich, Germany, revised 2020.
    14. SangRyeong Lee & Jin-Woo Park & Sukhoon Chung, 2022. "The Effects of Corporate Social Responsibility on Corporate Reputation: The Case of Incheon International Airport," Sustainability, MDPI, vol. 14(17), pages 1-19, September.
    15. Hillenbrand, Carola & Money, Kevin, 2009. "Segmenting stakeholders in terms of Corporate Responsibility: Implications for Reputation Management," Australasian marketing journal, Elsevier, vol. 17(2), pages 99-105.
    16. Jintao Lu & Mengshang Liang & Chong Zhang & Dan Rong & Hailing Guan & Kristina Mazeikaite & Justas Streimikis, 2021. "Assessment of corporate social responsibility by addressing sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 686-703, March.
    17. Woon Leong Lin & Jo Ann Ho & Chin Lee & Siew Imm Ng, 2020. "Impact of positive and negative corporate social responsibility on automotive firms' financial performance: A market‐based asset perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1761-1773, July.
    18. Francisco González Santa Cruz & Iliana Loor Alcívar & Nelly Moreira Mero & Amalia Hidalgo-Fernández, 2020. "Analysis of the Dimensions of Corporate Social Responsibility: Study Applied to Co-operativism in Ecuador," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 148(2), pages 517-534, April.
    19. Ayman Kassem & Ahmad Muhammad Ragab & Abdullah Alomran & Eid Alotaibi & Tarek AbdelAzim Ahmed & Eman Shaker & Abdallah Alajloni, 2021. "Underlying Factors of Tourist Social Responsibility (TSR) within the COVID-19 Context: An Empirical Investigation of the Saudi Tourism Market," Sustainability, MDPI, vol. 13(23), pages 1-24, December.
    20. Florence Ngúni Mumba & Dr Mike Goma & Prof. Mpundu Mubanga, 2022. "Evaluating factors that affect Corporate Social Responsibility participation in selected Small and Medium Enterprises in Zambia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(10), pages 566-576, October.
    21. Tomasz L. Nawrocki & Danuta Szwajca, 2021. "A Multidimensional Comparative Analysis of Involvement in CSR Activities of Energy Companies in the Context of Sustainable Development Challenges: Evidence from Poland," Energies, MDPI, vol. 14(15), pages 1-19, July.
    22. Yue Qi & Xiaolin Li, 2020. "On Imposing ESG Constraints of Portfolio Selection for Sustainable Investment and Comparing the Efficient Frontiers in the Weight Space," SAGE Open, , vol. 10(4), pages 21582440209, December.
    23. Iliana Loor Alcívar & Francisco González Santa Cruz & Nelly Moreira Mero & Amalia Hidalgo-Fernández, 2020. "Study of Corporate Sustainability Dimensions in the Cooperatives of Ecuador," Sustainability, MDPI, vol. 12(2), pages 1-12, January.

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