A feedback-based model for CSR assessment and materiality analysis

Armando Calabrese, Roberta Costa and Francesco Rosati

Accounting Forum, 2015, vol. 39, issue 4, 312-327

Abstract: Current CSR literature offers little insight into how to engage customers and other stakeholders about their CSR expectations and perceptions. The aim of this paper is to propose a model for CSR evaluation and planning based on the classification of customer CSR feedback through the comparison of three aspects of CSR commitment (disclosed, perceived and expected). Although the paper is focused on customers, the model can be applied indifferently to any stakeholder group, thus providing a valuable instrument for materiality analysis and stakeholder engagement. In effect, the model allows identifying material CSR issues regarding all stakeholder perceptions and expectations.

Date: 2015
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Citations: View citations in EconPapers (21)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:39:y:2015:i:4:p:312-327

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DOI: 10.1016/j.accfor.2015.06.002

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