The material in this chapter covers:
- CSR measurement
- CSR theories:
– stakeholder theory;
– legitimacy theory;
– political economy theory.
- CSR models:
– three concentric circles;
– corporate social performance;
– pyramid of social responsibility;
– triple bottom line;
– United Nations Global Compact, ISO Series, SA8000, Accountability 1000;
– Global Reporting Initiative.
The previous chapter introduced the concept of CSR, its importance, link to corporate governance, definition and history. This chapter discusses methods of measuring it and some of the models and theories surrounding it.