Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings
dc.contributor.author | Diez-Cañamero, Borja | |
dc.contributor.author | Bishara, Tania | |
dc.contributor.author | Otegi Olaso, José Ramón | |
dc.contributor.author | Mínguez Gabiña, Rikardo | |
dc.contributor.author | Fernández, José María | |
dc.date.accessioned | 2020-03-27T18:49:56Z | |
dc.date.available | 2020-03-27T18:49:56Z | |
dc.date.issued | 2020-03-10 | |
dc.identifier.citation | Sustainability 12(5) : (2020) // Article ID 2153 | es_ES |
dc.identifier.issn | 2071-1050 | |
dc.identifier.uri | http://hdl.handle.net/10810/42456 | |
dc.description.abstract | Companies are currently changing their traditional role in society and transforming it into a proactive role in which their operations generate social and environmental positive impacts. Corporate Social Responsibility (CSR) has evolved from simple philanthropy to a more theoretical concept with a new corporate philosophy that takes all the interests of all stakeholders into consideration. The financial market is pushing the development of Socially Responsible Investment (SRI), which has led to the rise of Corporate Sustainability Systems (CSS). These CSSs are tools that rate corporate performance on sustainability. However, they constitute a chaotic universe, with instruments of different nature. This paper identifies and groups the common characteristics of the CSSs into three different typologies: Indexes, Rankings and Ratings. Despite this classification, and although the fundamental pillar of CSR is the “Stakeholder Theory”, CSSs are still not ideal tools to be used by all stakeholders. From the magma of CSSs, this article identifies and describes, through a comparative analysis, those which best comply with the “Stakeholder Theory”. This paper facilitates the work of researchers and stakeholders by exposing the differential characteristics of the most important CSSs. | es_ES |
dc.description.sponsorship | This research was founded by IHOBE, Environmental Management Public Agency of the Basque Government, and was carried out in collaboration with the Department of Graphic Design and Engineering Projects of the University of the Basque Country (UPV/EHU). | es_ES |
dc.language.iso | eng | es_ES |
dc.publisher | MDPI | es_ES |
dc.rights | info:eu-repo/semantics/openAccess | es_ES |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/es/ | |
dc.subject | Corporate Social Responsibility (CSR) | es_ES |
dc.subject | Socially Responsible Investment (SRI) | es_ES |
dc.subject | Environment, Social and Governance Criterion (ESG) | es_ES |
dc.subject | Stakeholder Theory | es_ES |
dc.subject | sustainability indexes | es_ES |
dc.subject | sustainability rankings | es_ES |
dc.subject | sustainability ratings | es_ES |
dc.subject | ESG performance | es_ES |
dc.subject | sustainability performance | es_ES |
dc.subject | corporate sustainable system | es_ES |
dc.title | Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings | es_ES |
dc.type | info:eu-repo/semantics/article | es_ES |
dc.date.updated | 2020-03-13T13:10:16Z | |
dc.rights.holder | © 2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). | es_ES |
dc.relation.publisherversion | https://www.mdpi.com/2071-1050/12/5/2153 | es_ES |
dc.identifier.doi | 10.3390/su12052153 | |
dc.departamentoes | Expresión gráfica y proyectos de ingeniería | |
dc.departamentoeu | Adierazpen grafikoa eta ingeniaritzako proiektuak |
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Except where otherwise noted, this item's license is described as © 2020 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).