Title: Towards a generally accepted CSR accounting framework: a literature mapping

Authors: I.E. Nikolaou, K.I. Evangelinos

Addresses: Department of Environment, University of the Aegean, Xenia Building, Lesvos, 81100, Greece. ' Department of Environment, University of the Aegean, Xenia Building, Lesvos, 81100, Greece

Abstract: The measuring of CSR performance is high priority in the research agenda of academics. To this end, several methodological frameworks and approaches have been recommended. These frameworks can be divided in two categories: single indicators and composite indexes. This pluralism in the definitions, while enhancing the academic debate, cancels the core requirements of a generally accepted methodological framework: comparability, transparency and credibility. In this context and in order to reduce the associated ambiguity, this paper proposes the following: an analysis of the reasons causing the variety of indicators; a presentation of a mapping of literature for measuring CSR in order to clarify the key points; the highlighting of important issues for future research in order to achieve a generally accepted methodology for measuring CSR.

Keywords: corporate social responsibility; CSR performance; accounting methods; composite CSR indicators; corporate sustainability; sustainable development; performance measurement.

DOI: 10.1504/WREMSD.2009.021699

World Review of Entrepreneurship, Management and Sustainable Development, 2009 Vol.5 No.1, pp.26 - 41

Available online: 30 Nov 2008 *

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