Measurement of corporate social responsibility

Abstract

This paper defines corporate social responsibility (CSR) and sets up a framework to measure it. To date, the measurement systems used and the various concepts of CSR have no systematic basis. Indicators seem to be chosen on the whim of the moment. However, at least some data now exist to measure progress on social aspects of corporate behaviour. In fact, it is even possible to use some of the available data that companies now make available in order to hazard a guess at to whether CSR is getting better or worse. Yet, the power of the "average" seems to hide a variety of sins, as seen in the short review and comparison of how CSR is measured in six well-known measurement frameworks.

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