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The weighting of CSR dimensions: one size does not fit all

Author

Listed:
  • Gunther Capelle-Blancard

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

  • Aurélien Petit

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Although the concept of corporate social responsibility (CSR) is fundamentally multidimensional, most studies use composite scores to assess corporate social performance (CSP). How relevant are such composite scores? How the CSR dimensions are weighted? Should the weighting scheme be the same across sectors? This article proposes an original weighting scheme of CSR strengths and concerns, at the sector level, which is proportional to media and nongovernmental organizations (NGOs) scrutiny. The authors show that previous CSP assessments underweight environmental and corporate governance concerns. Moreover, findings suggest that firms that are exposed to the closest scrutiny are usually criticized on one single dimension: for instance, banks for bad corporate governance, and basic-resource firms for environmental damage. Composite scores based on equal weights hence misrepresent CSP and the difference in CSR between sectors.

Suggested Citation

  • Gunther Capelle-Blancard & Aurélien Petit, 2016. "The weighting of CSR dimensions: one size does not fit all," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01297088, HAL.
    • Handle: RePEc:hal:cesptp:hal-01297088
    DOI: 10.1177/0007650315620118
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    Cited by:

    1. Elena Escrig‐Olmedo & María Jesús Muñoz‐Torres & María Ángeles Fernández‐Izquierdo & Juana María Rivera‐Lirio, 2017. "Measuring Corporate Environmental Performance: A Methodology for Sustainable Development," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 142-162, February.
    2. Olivier Boiral & David Talbot & Marie‐Christine Brotherton, 2020. "Measuring sustainability risks: A rational myth?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2557-2571, September.
    3. Marion Dupire & Bouchra M’Zali, 2018. "CSR Strategies in Response to Competitive Pressures," Journal of Business Ethics, Springer, vol. 148(3), pages 603-623, March.
    4. Bianca Raluca BADITOIU & Alexandru BUGLEA & Diana Corina GLIGOR-CIMPOIERU & Valentin Partenie MUNTEANU, 2020. "Csr Disclosure Of Financial European Companies Within Integrated Reports," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 924-938, November.
    5. Lutfi Abdul Razak & Mansor H. Ibrahim & Adam Ng, 2020. "Which Sustainability Dimensions Affect Credit Risk? Evidence from Corporate and Country-Level Measures," JRFM, MDPI, vol. 13(12), pages 1-22, December.
    6. Luluk Widyawati, 2021. "Measurement concerns and agreement of environmental social governance ratings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1589-1623, April.

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