Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings
Companies are currently changing their traditional role in society and transforming it into a proactive role in which their operations generate social and environmental positive impacts. Corporate Social Responsibility (CSR) has evolved from simple philanthropy to a more theoretical concept with a new corporate philosophy that takes all the interests of all stakeholders into consideration. The financial market is pushing the development of Socially Responsible Investment (SRI), which has led to the rise of Corporate Sustainability Systems (CSS). These CSSs are tools that rate corporate performance on sustainability. However, they constitute a chaotic universe, with instruments of different nature. This paper identifies and groups the common characteristics of the CSSs into three different typologies: Indexes, Rankings and Ratings. Despite this classification, and although the fundamental pillar of CSR is the “Stakeholder Theory”, CSSs are still not ideal tools to be used by all stakeholders. From the magma of CSSs, this article identifies and describes, through a comparative analysis, those which best comply with the “Stakeholder Theory”. This paper facilitates the work of researchers and stakeholders by exposing the differential characteristics of the most important CSSs.
Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings
Companies are currently changing their traditional role in society and transforming it into a proactive role in which their operations generate social and environmental positive impacts. Corporate Social Responsibility (CSR) has evolved from simple philanthropy to a more theoretical concept with a new corporate philosophy that takes all the interests of all stakeholders into consideration. The financial market is pushing the development of Socially Responsible Investment (SRI), which has led to the rise of Corporate Sustainability Systems (CSS). These CSSs are tools that rate corporate performance on sustainability. However, they constitute a chaotic universe, with instruments of different nature. This paper identifies and groups the common characteristics of the CSSs into three different typologies: Indexes, Rankings and Ratings. Despite this classification, and although the fundamental pillar of CSR is the “Stakeholder Theory”, CSSs are still not ideal tools to be used by all stakeholders. From the magma of CSSs, this article identifies and describes, through a comparative analysis, those which best comply with the “Stakeholder Theory”. This paper facilitates the work of researchers and stakeholders by exposing the differential characteristics of the most important CSSs.
Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings
Borja Diez-Cañamero (Autor:in) / Tania Bishara (Autor:in) / Jose Ramon Otegi-Olaso (Autor:in) / Rikardo Minguez (Autor:in) / José María Fernández (Autor:in)
2020
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
corporate social responsibility (csr) , socially responsible investment (sri) , environment, social and governance criterion (esg) , stakeholder theory , sustainability indexes , sustainability rankings , sustainability ratings , esg performance , sustainability performance , corporate sustainable system , Environmental effects of industries and plants , TD194-195 , Renewable energy sources , TJ807-830 , Environmental sciences , GE1-350
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Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective
| DOAJ | 2022
| DOAJ | 2022