Measuring CSR: The Index of Fairness

Maxim Storchevoy

No 8709, Conference Papers from Graduate School of Management, St. Petersburg State University

Abstract: We offer an approach for practical measuring of corporate social responsibility based on the stakeholder theory. This approach assumes that it is methodologically incorrect and technically infeasible to measure CSR on the basis of objective variables and through selfreporting procedures. A more correct and realistic method of measuring CSR should be based on a systematic survey of stakeholders' opinion. The research offers a concept of Fairness Index and provides results of its first empirical testing for several Russian and European companies.

Keywords: business ethics; corporate social responsibility; corporate social performance; stakeholder theory; objective variables; stakeholdersÙ opinion; Russia; Europe (search for similar items in EconPapers)
Date: 2016
New Economics Papers: this item is included in nep-cis and nep-soc
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