A methodology for CSR reporting: assuring a representative diversity of indicators across stakeholders,scales, sites and performance issues |
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| Institution: | 1. C3ED, Centre d''Economie et d''Ethique pour l''Environnement et le Développement, Université de Versailles Saint-Quentin-en-Yvelines, 47 boulevard Vauban, Guyancourt 78047 cedex, France;2. Helmholtz Centre for Environmental Research – UFZ, Vorsterstr. 97–99, D 51103 Cologne, Germany;1. Tarbiat Modares University, Tehran, Iran;2. Corporate Governance and Responsibility Development Center, Tehran, Iran;1. Fatih University, Department of International Trade, İstanbul 34500, Turkey;2. Fatih University, Department of Management, Büyükçekmece, İstanbul 34500, Turkey;3. Gediz University, Department of Logistics Management, İzmir, Turkey;1. Department of Enterprise Engineering, University of Rome “Tor Vergata”, Italy;2. DTU Management Engineering, Technical University of Denmark, Denmark |
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| Abstract: | This paper presents a framework called the CSR Deliberation Matrix for the structuring of CSR issue identification, stakeholder dialogues, indicator selection and reporting, with an overarching goal to achieve an appropriate balance between sensitivity to individual situations and the benefits of “generic” indicators applicable to a large spectrum of reporting contexts.We suggest guidelines to (1) define the full spectrum of sustainability concerns and of relevant stakeholder dialogue contexts; (2) mobilise a relevant “data bank” which provides a profile of candidate CSR indicators; (3) obtain a parsimonious selection of indicators in a site-level CSR reporting process through a stakeholder dialogue; and (4) obtain a “representative diversity” of indicators at the interface of site-level and higher-level CSR reporting contexts. |
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