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The Spanish Review of the Third Sector

MEASURING THE IMMEASURABLE? CONSTRUCTING AN INDEX OF CSR PRACTICES AND CSR PERFORMANCE IN 20 COUNTRIES

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Maria Gjølberg . University of Oslo, Norway

Summary

Summary Presuming that a company’s institutional environment matters to its corporate social responsibility (CSR) strategy, this article aims to contribute to the establishment of a more comparatively and structurally oriented framework for analysing CSR. To this end, the article develops two indexes: one measuring CSR practices and one measuring CSR performance in 20 OECD nations. The index construction is based on a formative measurement model, reflecting the degree to which companies of certain nationalities are over- or under-represented in major, global CSR initiatives and rankings, relative to the size of their national economies. The two indexes reveal striking differences between the 20 nations, indicating a need to address the impact of domestic structures on CSR.

This article is only avaible in spanish

keywords

Corporate social responsibility index , Comparative CSR , Index methodology , Varieties of capitalism , Political economy
Review of Corporate Social Responsibility. Edited by Luis Vives Foundation. ISSN: 1989-6417

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