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Author(s): Pavol Grman, Zuzana Kapsdorferová, Petronela Tarinová

Title: Comparison of methods of evaluation the corporate social responsibility

Source: International Scientific Days 2018 :: Towards Productive, Sustainable and Resilient Global Agriculture and Food Systems :: Proceedings

ISBN: 978-80-7598-180-6


Publisher: Wolters Kluwer ČR, Prague

PY, pages: 2018, 1178-1190

Published on-line: 2018-11-09

Language: eng

Abstract: The concept of CSR and comparison methods of evaluation CSR has gained increasing attention from plentiful businesses,business-analysis authors, non-governmental organizations (NGOs) and other bodies. Various concepts of CSR have been evolved in order to classify the character of business in relation to society. CSR is a steadily changing concept which means different things to different sectors and countries. Based on a world standards of corporate social responsibility (CSR), an article compare the methods of evaluation of the corporate social responsibility in international level and also to compare two guidelines of CSR. The four CSR standards are UN Global Compact, ISO 26000 Guidance on Social Responsibility, Dow Jones Sustainability Index,SA8000. The method of analysis consist of many factors that reflect the importance of each standard. In total, 98 countries out of 133 countries made accessible by the World Economic Forum, apply at least one CSR standard. The findings show a significant difference in CSR standards among the states, which point out the various perceptions of the companies or needs of each country. The evaluation of methods of corporate social responsibility (CSR) becomes the problem. The question is which approach is appropriate, because its choice may depend from the findings “whom and to what purpose the evaluation serves”, from the object and subject of the evaluation, as well as from the awareness of current trends in the evaluation. The aim of this article is to compare appropriate methods of evaluation of the CSR. The CSR concept is closely connected with ethical, environmental and social development, sustainable improvement, management, philanthropy and different forms of altruism. De facto, CSR offers a set of principles and values on which is possible to construct a more cohesive society and to set up the changeover to a sustainable economic system.

Keywords: corporate social responsibility, methods of evaluation, sustainability

JEL Classification: M14, L33, L22

Rights:Open Access :: Creative Commons BY-NC-SA 4.0 International Licence
Creative Commons License
Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licence.