Construction and significance of corporate social responsibility indices - from results to the essence

Bernardová, Dana; Kašparová, Klára; Fink, Martin; Ivanová, Kateřina; Arkhangelska, Tetiana

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Title:	Construction and significance of corporate social responsibility indices - from results to the essence
Authors:	ID Bernardová, Dana (Author) ID Kašparová, Klára (Author) ID Fink, Martin (Author) ID Ivanová, Kateřina (Author) ID Arkhangelska, Tetiana (Author)
Files:	http://organizacija.fov.uni-mb.si/index.php/organizacija/article/view/1276 RAZ_Bernardova_Dana_2020.pdf (733,52 KB) MD5: BCD10E0633F33F8E2585E75323718443
Language:	English
Work type:	Unknown
Typology:	1.01 - Original Scientific Article
Organization:	FOV - Faculty of Organizational Sciences in Kranj
Abstract:	Background and Purpose: Regular reporting on Corporate Social Responsibility (hereinafter referred to as CSR) should make it easier for enterprises to identify the sustainability risks and lead to an increased investors and consumers’ confidence. The aim of the paper is to find out how the indices which evaluate the socially responsible behaviour of enterprises are constructed. Design/Methodology/Approach: The scoping review is the method used in this study. The scoping question is: What do we know about the construction of indices evaluating the socially responsible behaviour of organisations from the existing expert resources? Results: The analysis of 20 papers shows that there is no consensus about the method of determining the weights and constructing the index. There are 4 approaches to the aggregated index construction. The first one uses the percentage of filling the specific criteria or the average of values of specific dimensions of the index. The second one uses the multi-criteria decision-making methods (most often the Analytical hierarchical process method). The third one uses unconventional linguistic models and fuzzy logic and finally, the fourth one uses the factor analysis or the method of the main components. Conclusion: The main feature of CSR indices lies in their methodological disunity. It complicates the understanding of the CSR outputs and essentially makes it impossible to create a CSR performance ranking, especially for small and medium-sized enterprises (hereinafter referred to as SMEs).
Publication date:	01.08.2020
Year of publishing:	2020
Number of pages:	str. 212-226
Numbering:	Vol. 53, no. 3
PID:	20.500.12556/DKUM-96727
UDC:	005.35
ISSN on article:	1318-5454
COBISS.SI-ID:	53712643
DOI:	10.2478/orga-2020-0014
Publication date in DKUM:	26.01.2026
Views:	136
Downloads:	1
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Categories:	Misc.
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Record is a part of a journal

Title:	Organizacija : revija za management, informatiko in kadre
Shortened title:	Organizacija
Publisher:	Moderna organizacija
ISSN:	1318-5454
COBISS.SI-ID:	610909

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License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.

Secondary language

Language:	Slovenian
Title:	Sestava in pomen kazalnikov družbene odgovornosti podjetij - od rezultatov do bistva
Abstract:	Ozadje in namen: Redno poročanje o družbeni odgovornosti podjetij naj bi podjetjem olajšalo prepoznavanje trajnostnih tveganj in vodilo do večjega zaupanja vlagateljev in potrošnikov. Namen prispevka je ugotoviti, kako so sestavljeni indeksi, ki se uporabljajo za ocenjevanje družbeno odgovornega ravnanja podjetij. Zasnova / metodologija / pristop: Pregled obsega je metoda, uporabljena v tej študiji. Vprašanje za določanje obsega je: Kaj vemo o oblikovanju indeksov, ki ocenjujejo družbeno odgovorno vedenje organizacij iz obstoječih strokovnih in znanstvenih virov? Rezultati: Analiza 20 člankov je pokazala, da glede metode določitve uteži in konstrukcije indeksa ni soglasja v literaturi. Obstajajo 4 pristopi k oblikovanju indeksa. Prvi uporablja odstotek izpolnjevanja določenih meril ali povprečje vrednosti določenih dimenzij indeksa. V drugem pa so uporabljene večkriterijske metode odločanja (najpogosteje analitična hierarhična metoda). Tretji uporablja nekonvencionalne lingvistične modele in mehko logiko, četrti pa temelji na faktorski analizi ali metodi glavnih komponent. Zaključek: Glavna značilnost indeksov družbene odgovornosti je njihova metodološka raznolikost. To oteži razumevanje rezultatov analiz družbene odgovornosti podjetij in v bistvu onemogoča rangiranje po uspešnosti glede družbene odgovornosti, še zlasti za mala in srednje velika podjetja.
Keywords:	managment, podjetja, družbena odgovornost

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Organizacija

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