Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both

Driss El Kadiri Boutchich ()
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Driss El Kadiri Boutchich: Mohammed First University

Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, 2023, vol. 169, issue 1, No 8, 209-234

Abstract: Abstract The objective of this work is to evaluate the impact of corporate social performance measurement on social change with regard to their typologies, in order to build a model for promoting both. To achieve this objective, structural equation modeling is used with the maximum likelihood method and a confirmatory analysis. This modeling is supported by optimal scaling and stability analysis. The findings show that hidden costs via latent variable "Social and Hidden Cost Accounting" is the most significant cause of social change (latent variable) whose most significant typology is its nature, which distinguishes situational change from structural change. They also reveal that the model proposed can be applied in other places and to any other variables with modalities related to social performance and social change. The originality of this work is to analyze the impact of social performance measurement on social change in terms of their typologies via structural equation modeling, while such analysis is underexplored in the social sciences. Also, the model proposed is a novelty for measuring corporate social performance and promoting social change.

Keywords: Corporate social performance measurement; Social change; Impact analysis; Hidden costs; Model for promoting social performance and social change; Structural equation modeling (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s11205-023-03158-x

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