The Framework for CSR Assessment, Measurement, and Reporting

Dan W. Hess ()
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Dan W. Hess: Seattle Pacific University

Chapter Chapter 13 in Christian Ethics and Corporate Culture, 2014, pp 177-192 from Springer

Abstract: Abstract As an increasing number of companies take up the challenge of both engaging in and monitoring socially responsible activities, there is a growing demand for assessment and measurement systems that allow stakeholders to gauge performance in this area. Companies are being asked to report on issues of sustainability, human rights, worker empowerment, and the environment. Performance measurement in these areas is difficult, with questions of what to report and how to report being common. To date, several organizations have provided principles and guidelines for CSR reporting, but none of these reporting frameworks have been universally accepted or risen to the level of GAAP style reporting with concurrent auditing standards. The purpose of this paper is to review the evolution of CSR reporting guidelines, explore the benefits and costs of CSR reporting, and suggest a new framework for CSR assessment, measurement, and reporting.

Keywords: Corporate Governance; Stakeholder Theory; Audit Committee; Global Reporting Initiative; Corporate Philanthropy (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-00939-1_13

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DOI: 10.1007/978-3-319-00939-1_13

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