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.
Calabrese, A., Costa, R., & Rosati, F. (2015). A feedback-based model for CSR assessment and materiality analysis. ACCOUNTING FORUM, 39(4), 312-327.
Tipologia: | Articolo su rivista |
Citazione: | Calabrese, A., Costa, R., & Rosati, F. (2015). A feedback-based model for CSR assessment and materiality analysis. ACCOUNTING FORUM, 39(4), 312-327. |
IF: | Senza Impact Factor ISI |
Lingua: | English |
Settore Scientifico Disciplinare: | Settore ING-IND/35 - Ingegneria Economico-Gestionale |
Revisione (peer review): | Esperti anonimi |
Tipo: | Articolo |
Rilevanza: | Rilevanza internazionale |
Digital Object Identifier (DOI): | http://dx.doi.org/10.1016/j.accfor.2015.06.002 |
Stato di pubblicazione: | Pubblicato |
Data di pubblicazione: | 2015 |
Titolo: | A feedback-based model for CSR assessment and materiality analysis |
Autori: | |
Autori: | Calabrese, A; Costa, R; Rosati, F |
Appare nelle tipologie: | 01 - Articolo su rivista |
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