Proceedings of the International Association for Business and Society

Volume 26, 2015

Proceedings of the Twenty-Sixth Annual Meeting

Mariana Nóbrega, Gesinaldo de Ataíde Cândido
Pages 85-98

Corporate Social Performance Assessment
Stakeholder’s Perspective on a Multidimensional Approach

Corporate Social Performance (CSP) is an important construct in business-and-society study field; yet there is a mismatch between theoretical and empirical research. This article aims at contributing to solving this problem by presenting a methodology for CSP assessment that builds on CSP theoretical grounds promoting a combined analysis of the three CSP dimensions, describing: a) motivations that lead companies to assume social responsibilities (CSR principles); b) their posture towards these responsibilities (processes of responsiveness); and c) effects of corporate actions on stakeholders (policies, programs and social impacts), from the stakeholders’ point of view. The proposed methodology is a comprehensive tool that shall provide useful insights for academia, companies and stakeholders about business-and-society relationships. Besides, it can contribute to validation and refinement of the CSP construct.