Measuring Performance in Corporate Social Responsibility: A Socio-Economic Approach

Henry Clavijo ()
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Henry Clavijo: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations

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Abstract: Purpose - The aim of this paper is to communicate about how a tool of the Socio-Economic Management approach, the Periodically Negotiable Activity Contract (PNAC), can complete dashboards such as balanced scorecards when defining corporate strategies and how executives and employees contribute to enhance the company's involvement in CSR, in the triple bottom-line and human potential development. Design/methodology/approach - The paper starts by recalling the definition of Corporate Social Responsibility (CSR), then it looks at the Value Chain designed by Michael Porter where and we will add some points that are implied in this theoretical approach but must be underlined to better understand it from a CSR perspective. In a second part we will look at the Balanced Scorecard approach and, finally, in a third part we will illustrate through an example how the PNAC could help companies to better define and measure performance from a socio-economic perspective.

Keywords: Periodically Negotiable Activity Contract (PNAC); Corporate Social Responsibility; CSR; Socio-Economic Theory; Socio-Economic Management; Triple Bottom-Line; Periodically Negotiable Activity Contract (PNAC). (search for similar items in EconPapers)
Date: 2009-06
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Published in Colloque International ACADEMY OF MANAGEMENT - ISEOR, Jun 2009, France. pp.13

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00763513

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