The weighting of CSR dimensions: one size does not fit all - Archive ouverte HAL Accéder directement au contenu
Article Dans Une Revue Business and Society Année : 2016

The weighting of CSR dimensions: one size does not fit all

Résumé

Although the concept of corporate social responsibility (CSR) is fundamentally multidimensional, most studies use composite scores to assess corporate social performance (CSP). How relevant are such composite scores? How the CSR dimensions are weighted? Should the weighting scheme be the same across sectors? This article proposes an original weighting scheme of CSR strengths and concerns, at the sector level, which is proportional to media and nongovernmental organizations (NGOs) scrutiny. The authors show that previous CSP assessments underweight environmental and corporate governance concerns. Moreover, findings suggest that firms that are exposed to the closest scrutiny are usually criticized on one single dimension: for instance, banks for bad corporate governance, and basic-resource firms for environmental damage. Composite scores based on equal weights hence misrepresent CSP and the difference in CSR between sectors.
Fichier non déposé

Dates et versions

hal-01297088 , version 1 (02-04-2016)

Identifiants

Citer

Gunther Capelle-Blancard, Aurélien Petit. The weighting of CSR dimensions: one size does not fit all. Business and Society, 2016, ⟨10.1177/0007650315620118⟩. ⟨hal-01297088⟩
225 Consultations
0 Téléchargements

Altmetric

Partager

Gmail Facebook X LinkedIn More