Measuring corporate social responsibility towards employees

Abstract

The paper presents a new methodology for measuring a corporate social responsibility (CSR) level based on the Integrative model of CSR. According to the model, which reflects European theoretical fundamentals of CSR, a company cannot be viewed as socially responsible if it does not accept at least basic responsibilities towards all its stakeholders. The main aim of the paper is to present the methodology of determining the CSR basis towards one selected stakeholder - employees, and to provide a set of indicators for measuring a CSR level towards them. The functionality of the indicators was tested in empirical research and proved to be applicable. The paper can be viewed as a guideline to define a CSR basis towards other stakeholders by analogy.