Corporate Social Responsibility and Stakeholders: Measuring or Discussing?

Dominique Bessire

Chapter 9 in Stakeholder Theory, 2005, pp 148-172 from Palgrave Macmillan

Abstract: Abstract In the field of corporate social responsibility (CSR), practices and discourses, which legitimate them, put the emphasis on measurement. The tools which are used in this perspective are usually presented as a means to complement the more traditional financial accounting measures and diagnoses, and they indeed refer to the same methodologies and vocabulary: environmental accounting, green accounting, social rating (Christophe, 2000; Quairel, 2004, p. 8). In the construction and the deployment of this instrumentation, all efforts seem to focus on a depersonalisation of the measurement process, which is considered legitimate since it guaranteed objectivity.

Keywords: Corporate Social Responsibility; Objective Dimension; Global Reporting Initiative; Audit Firm; Discourse Ethic (search for similar items in EconPapers)
Date: 2005
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DOI: 10.1057/9780230524224_9

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