A proposed methodological framework for the evaluation of corporate social responsibility

Abstract

This paper suggests a proposed methodological framework that can be followed by companies in order to implement an effective CSR programme in all areas of their operation, consisting of three distinct stages: Analysis, Execution and Performance Evaluation. The suggested framework permits the development of corporate CSR programmes adapted to the unique characteristics of each sector and company, emphasizing different stages according to organisational activities, missions and the resources that can be utilised. The framework includes weighted performance indicators relating to a company's impact on different areas of activity such as the environment, the community, human capital, shareholders and the marketplace (customers and suppliers).