A feedback-based model for CSR assessment and materiality analysis

Current CSR literature offers little insight into how to engage customers and other stake-holders about their CSR expectations and perceptions. The aim of this paper is to proposea model for CSR evaluation and planning based on the classification of customer CSR feed-back through the comparison of three aspects of CSR commitment (disclosed, perceivedand expected). Although the paper is focused on customers, the model can be appliedindifferently to any stakeholder group, thus providing a valuable instrument for materi-ality analysis and stakeholder engagement. In effect, the model allows identifying materialCSR issues regarding all stakeholder perceptions and expectations.