Artigo de peri??dico
Comparative study of methodologies for measuring corporate social responsibility
Registro en:
2230-9926
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Autor
MUTARELLI, RITA de C.
LIMA, ANA C. de S.
SABUNDJIAN, GAIANE
Resumen
The Corporate Social Responsibility (CSR) is a current issue increasingly present in the strategic
planning of the companies. Although managers of public or private organizations have turned
their attention to social and environmental issues in their strategic actions, measuring the social
responsibility of a company is not an easy task. This paper aims to observe the eight most relevant
methodologies of CSR measurement and establish a comparative analysis among them by
considering the scope and feasibility of each methodology. The most relevant CSR methodologies
were selected. The main characteristics of each of the eight tools were observed and compared.
The results demonstrated that although most methodologies have strong measuring characteristics
the Ethos Indicators consist of the most effective tool for measuring CSR mainly regarding the
institutional issues