A feedback-based model for CSR assessment and materiality analysis

Armando  Calabrese; Roberta Costa; Francesco Rosati

doi:10.1016/j.accfor.2015.06.002

A feedback-based model for CSR assessment and materiality analysis

Armando Calabrese
, Roberta Costa
, Francesco Rosati

University of Rome Tor Vergata

Research output: Contribution to journal › Journal article › Research › peer-review

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Abstract

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 language	English
Journal	Accounting Forum
Volume	39
Issue number	4
Pages (from-to)	312–327
Number of pages	16
ISSN	0155-9982
DOIs	https://doi.org/10.1016/j.accfor.2015.06.002
Publication status	Published - 2015

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

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

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10.1016/j.accfor.2015.06.002

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title = "A feedback-based model for CSR assessment and materiality analysis",

abstract = "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",

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T1 - A feedback-based model for CSR assessment and materiality analysis

AU - Calabrese, Armando

AU - Costa, Roberta

AU - Rosati, Francesco

PY - 2015

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AB - 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

KW - Corporate social responsibility (CSR)

KW - CSR expectations and perceptions

KW - Global reporting initiative (GRI)

KW - Materiality analysis

KW - Sustainability report

KW - Stakeholder engagement

U2 - 10.1016/j.accfor.2015.06.002

DO - 10.1016/j.accfor.2015.06.002

M3 - Journal article

SN - 0155-9982

VL - 39

SP - 312

EP - 327

JO - Accounting Forum

JF - Accounting Forum

IS - 4

ER -

A feedback-based model for CSR assessment and materiality analysis

Abstract

UN SDGs

Keywords

Access to Document

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