IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Towards a generally accepted CSR accounting framework: a literature mapping

  • I.E. Nikolaou
  • K.I. Evangelinos
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.inderscience.com/link.php?id=21699
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    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

    as
    in new window

    Handle: RePEc:ids:wremsd:v:5:y:2009:i:1:p:26-41
    Contact details of provider: Web page: http://www.inderscience.com/browse/index.php?journalID=173

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ids:wremsd:v:5:y:2009:i:1:p:26-41. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.