Keywords: corporate social responsibility, CSR performance, accounting methods, composite CSR indicators, corporate sustainability, sustainable development, performance measurement
Towards a generally accepted CSR accounting framework: a literature mapping
The measuring of CSR performance is high priority in the research agenda of academics. To this end, several methodological frameworks and approaches have been recommended. These frameworks can be divided in two categories: single indicators and composite indexes. This pluralism in the definitions, while enhancing the academic debate, cancels the core requirements of a generally accepted methodological framework: comparability, transparency and credibility. In this context and in order to reduce the associated ambiguity, this paper proposes the following: an analysis of the reasons causing the variety of indicators; a presentation of a mapping of literature for measuring CSR in order to clarify the key points; the highlighting of important issues for future research in order to achieve a generally accepted methodology for measuring CSR.