The business case for corporate social responsability : a company-level measurement approach for CSR
By: WEBER, Manuela
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ArticlePublisher: Dorchester : Elsevier, August 2008European Management Journal 26, 4, p. 247-261Abstract: Although theoretical and empirical research often points to a positive relation between CSR and company competitiveness, approach to measure the company-specific business impacts of CSR are missing in the current literature. However, such an approach could strengthen the overall CSR involvement and support rational decision-making in this area. This paper thus focuses on the question how to measure the business impact of CSR activites from a company perspective. Using a theoretical approach a multi-step measurement model is developed that allows managers to evaluate their company-specific business case for CSR. A case example illustrates the use of the model in practice.
Although theoretical and empirical research often points to a positive relation between CSR and company competitiveness, approach to measure the company-specific business impacts of CSR are missing in the current literature. However, such an approach could strengthen the overall CSR involvement and support rational decision-making in this area. This paper thus focuses on the question how to measure the business impact of CSR activites from a company perspective. Using a theoretical approach a multi-step measurement model is developed that allows managers to evaluate their company-specific business case for CSR. A case example illustrates the use of the model in practice.
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