Proceedings of the International Association for Business and Society

Volume 28, 2017

Proceedings of the Twenty-Eighth Annual Meeting

Jacqueline L. Kirk
Pages 118-131

Participant value perceptions of CR Index measurement
A lifecycle of diminishing value

This paper explores perceptions of value in the evolution of a corporate responsibility index over a 15 year history. Based on documentary evidence and interview data, the paper proposes a ‘linear value journey’ model whereby the perceived value of the tool diminishes over time in line with the passage through internal to external value perceptions. The aim of this paper is to bring this lifecycle process together within the central streams of research in CR Index measurement to bridge the gap between theory and practice and generate knowledge that can be applied in evolving CR measurement in the future and to further our theoretical understanding of the nature of such tools.