Abstract
This paper investigates the possibilities and problems of benchmarking Corporate Social Responsibility (CSR). After a methodological analysis of the advantages and problems of benchmarking, we develop a benchmark method that includes economic, social and environmental aspects as well as national and international aspects of CSR. The overall benchmark is based on a weighted average of these aspects. The weights are based on the opinions of companies and NGO's. Using different methods of weighting, we find that the outcome of the benchmark is rather robust for a sample of more than 50 large Dutch companies.
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Graafland, J.J., Eijffinger, S. & SmidJohan, H. Benchmarking of Corporate Social Responsibility: Methodological Problems and Robustness. Journal of Business Ethics 53, 137–152 (2004). https://doi.org/10.1023/B:BUSI.0000039404.67854.e1
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DOI: https://doi.org/10.1023/B:BUSI.0000039404.67854.e1