Insights into Corporate Social Responsibility measurement

Resumen

This article is aimed at identifying and measuring impacts of CSR at the company level, both in financial and non-financial performance. CSR contribution to firm performance has been widely discussed in the management literature in the last decades. However, efforts in building a straight link between CSR and financial performance at the macro level have led to no single answer, given the complex nature of CSR outcomes. Our contribution builds on existing literature in CSR strategy and CSR measurement and develops a model for assessing CSR financial and non-financial outcomes from a company-specific perspective. We also argue that measuring CSR outcomes can lead to further integration of non-financial issues in management systems and better inform strategic decision-making processes. Finally, a case example illustrates the proposed model.