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Measuring corporate social responsibility towards employees


  • Remisová, Anna
  • Búciová, Zuzana


The paper presents a new methodology for measuring a corporate social responsibility (CSR) level based on the Integrative model of CSR. According to the model, which reflects European theoretical fundamentals of CSR, a company cannot be viewed as socially responsible if it does not accept at least basic responsibilities towards all its stakeholders. The main aim of the paper is to present the methodology of determining the CSR basis towards one selected stakeholder – employees, and to provide a set of indicators for measuring a CSR level towards them. The functionality of the indicators was tested in empirical research and proved to be applicable. The paper can be viewed as a guideline to define a CSR basis towards other stakeholders by analogy.

Suggested Citation

  • Remisová, Anna & Búciová, Zuzana, 2012. "Measuring corporate social responsibility towards employees," Journal of East European Management Studies, Rainer Hampp Verlag, vol. 17(3), pages 273-291.
  • Handle: RePEc:rai:joeems:doi_10.1688/1862-0019_jeems_2012_03_remisova

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    corporate social responsibility (CSR); the integrative model of CSR; the CSR basis; stakeholder theory; business ethics;

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General
    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • P20 - Economic Systems - - Socialist Systems and Transition Economies - - - General
    • P31 - Economic Systems - - Socialist Institutions and Their Transitions - - - Socialist Enterprises and Their Transitions


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