Publication Details

Category Text Publication
Reference Category Journals
DOI 10.1016/j.jclepro.2007.08.005
Title (Primary) A methodology for CSR reporting: assuring a representative diversity of indicators across stakeholders, scales, sites and performance issues
Author O'Connor, M.; Spangenberg, J.H.
Source Titel Journal of Cleaner Production
Year 2008
Department BZF
Volume 16
Issue 13
Page From 1399
Page To 1415
Language englisch
Keywords Corporate Social Responsibility (CSR) indicators; Deliberation; Governance; Representative diversity; Site-specificity; Stakeholder dialogue
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.
Persistent UFZ Identifier https://www.ufz.de/index.php?en=20939&ufzPublicationIdentifier=1272
O'Connor, M., Spangenberg, J.H. (2008):
A methodology for CSR reporting: assuring a representative diversity of indicators across stakeholders, scales, sites and performance issues
J. Clean Prod. 16 (13), 1399 - 1415 10.1016/j.jclepro.2007.08.005