A feedback-based model for CSR assessment and materiality analysis

Armando Calabrese, Roberta Costa, Francesco Rosati

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    Current CSR literature offers little insight into how to engage customers and other stakeholders about their CSR expectations and perceptions. The aim of this paper is to propose a model for CSR evaluation and planning based on the classification of customer CSR feedback through the comparison of three aspects of CSR commitment (disclosed, perceived and expected). Although the paper is focused on customers, the model can be applied indifferently to any stakeholder group, thus providing a valuable instrument for materiality analysis and stakeholder engagement. In effect, the model allows identifying material CSR issues regarding all stakeholder perceptions and expectations
    Original languageEnglish
    JournalAccounting Forum
    Issue number4
    Pages (from-to)312–327
    Number of pages16
    Publication statusPublished - 2015


    • Corporate social responsibility (CSR)
    • CSR expectations and perceptions
    • Global reporting initiative (GRI)
    • Materiality analysis
    • Sustainability report
    • Stakeholder engagement

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