Issue 4, 2009

Savchenko A. A. Towards the Methodology of Corporate Social Performance Evaluation.

The article discusses approaches to evaluation of corporate social performance (CSP) effects which have been evolving over the last 40 years. Three relatively independent research areas are determined: theoretical approaches to methods of effects evaluation; empirical research of CSP and financial results interdependence; and practical instruments of non-financial reporting and corporate self-evaluation. Author suggests a classification of dominating trends in theoretical and empirical research correlated with development and popularization of non-financial reporting. Findings about deceleration of research progress in the field are presented. The deceleration is caused by certain problems concerned with ambiguity of CSP effects definition, continuing discussion about corporate social responsibility (CSR) concept and established practice of CSR implementation by companies. Keywords: Corporate Social Responsibility, Corporate Social Performance, Stakeholders, Social Effects, Business Effects, Social Investment.

<< Contents: Issue 4, 2009
<< Go to archive