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Corporate Social Responsibility and Stakeholders: Measuring or Discussing?

In: Stakeholder Theory

Author

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  • Dominique Bessire

Abstract

In the field of corporate social responsibility (CSR), practices and discourses, which legitimate them, put the emphasis on measurement. The tools which are used in this perspective are usually presented as a means to complement the more traditional financial accounting measures and diagnoses, and they indeed refer to the same methodologies and vocabulary: environmental accounting, green accounting, social rating (Christophe, 2000; Quairel, 2004, p. 8). In the construction and the deployment of this instrumentation, all efforts seem to focus on a depersonalisation of the measurement process, which is considered legitimate since it guaranteed objectivity.

Suggested Citation

  • Dominique Bessire, 2005. "Corporate Social Responsibility and Stakeholders: Measuring or Discussing?," Palgrave Macmillan Books, in: Maria Bonnafous-Boucher & Yvon Pesqueux (ed.), Stakeholder Theory, chapter 9, pages 148-172, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-52422-4_9
    DOI: 10.1057/9780230524224_9
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    Cited by:

    1. Jean-Luc Moriceau, 2022. "Authoritarian liberalism that goes through the teaching of management [Du libéralisme autoritaire qui passe par l’enseignement de la gestion]," Post-Print hal-03736182, HAL.
    2. Jean-Luc Moriceau, 2022. "Authoritarian liberalism that goes through the teaching of management [Du libéralisme autoritaire qui passe par l’enseignement de la gestion]," Post-Print halshs-03736848, HAL.

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