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Construction and Significance of Corporate Social Responsibility Indices – from Results to the Essence

Author

Listed:
  • Bernardová Dana
  • Fink Martin
  • Ivanová Kateřina
  • Arkhangelska Tetiana

    (Moravian Business College Olomouc, Department of Social Science and Law, tř. Kosmonautů 1288/1, 779 00Olomouc, Czech Republic)

  • Kašparová Klára

    (Masaryk University, Faculty of Economics and Administration - Department of Corporate Economy, Lipová 507/41a, 602 00Brno, Czech Republic)

Abstract

Background and Purpose: Regular reporting on Corporate Social Responsibility (hereinafter referred to as CSR) should make it easier for enterprises to identify the sustainability risks and lead to an increased investors and consumers’ confidence. The aim of the paper is to find out how the indices which evaluate the socially responsible behaviour of enterprises are constructed.

Suggested Citation

  • Bernardová Dana & Fink Martin & Ivanová Kateřina & Arkhangelska Tetiana & Kašparová Klára, 2020. "Construction and Significance of Corporate Social Responsibility Indices – from Results to the Essence," Organizacija, Sciendo, vol. 53(3), pages 212-226, August.
    • Handle: RePEc:vrs:organi:v:53:y:2020:i:3:p:212-226:n:3
    DOI: 10.2478/orga-2020-0014
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