Problems Related to Measuring the Effectiveness of Corporate Social Responsibility

Abstract

The objective of this article is to indicate selected factors determining the delivery of corporate social responsibility (CSR), with a particular focus on problems with measuring the effects of activities in this area. The primary method applied was a critical analysis of the existing studies and state of knowledge. Also, new possible ways of measuring the effectiveness of CSR activities were indicated. In this article various approaches to the issue of corporate social responsibility and their consequences for various groups of stakeholders are presented. Moreover, the possibilities of evaluating the effectiveness of CSR-related activities as well as trends towards economic and social value have been analysed. The above issues were presented in comparison with the change and restructuring processes of contemporary enterprises.

DOI: http://dx.doi.org/10.5755/j01.ss.85.3.8412