THE MEASUREMENT OF THE DEGREE OF CORPORATE SOCIAL RESPONSIBILITY OF A FIRM

This paper deals with the controversial issue of the congruence/incongruence between the CSR strategies and programs carried out by companies and the expectations of the different categories of stakeholders. In particular, the problem is addressed by comparing the structure of the main ethical rating systems with that of the “internal” CSR performance measurement systems implemented by a sample of large multinational firms operating in different industries. The early results show a great heterogeneity in the set of metrics used. In particular, ethical rating systems seems to be quite inadequate to measure to degree of social responsibility of a company