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 [10.1016/j.accfor.2015.06.002].

A feedback-based model for CSR assessment and materiality analysis

CALABRESE, ARMANDO;COSTA, ROBERTA;
2015

Abstract

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.
Pubblicato
Rilevanza internazionale
Articolo
Esperti anonimi
Settore ING-IND/35 - Ingegneria Economico-Gestionale
English
Senza Impact Factor ISI
Corporate social responsibility (CSR); CSR expectations and perceptions; Global reporting initiative (GRI); Materiality analysis; Sustainability report; Stakeholder engagementa
Calabrese, A., Costa, R., & Rosati, F. (2015). A feedback-based model for CSR assessment and materiality analysis. ACCOUNTING FORUM, 39(4), 312-327 [10.1016/j.accfor.2015.06.002].
Calabrese, A; Costa, R; Rosati, F
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/2108/142495
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