Resumo

DE LA CUESTA GONZALEZ, Marta; PARDO HERRASTI, Eva  e  PAREDES GAZQUEZ, Juan Diego. Identification of Relevant Indicators of CSR Performance Through the Use of Multi-Criteria Techniques. Innovar [online]. 2015, vol.25, n.55, pp.75-88. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v25n55.47197.

One of the basis for companies' CSR management and reporting is to focus on issues that are relevant to the society. This requirement along with the necessity of comparing CsR performance among companies obliges firms to make a great effort on their CSR accountability. This study focuses on the application of multicriteria decision-making techniques, specifically the analytic hierarchy process (AHP), to identify corporate social responsibility issues which both companies and stakeholders consider relevant and material with the aim of providing a tool for measuring the corporate social performance. This work explains how the AHP methodology was applied in the selection of material indicators in corporate social responsibility reporting and their relative importance. It was done for the spanish case and applied to a sample of six spanish big companies and four of the most representative civil organizations. The results of this study are summarized in 60 indicators distributed in four areas: environment, economy, corporate governance and society. As this last area contains the greatest number of indicators, it was divided into four sub-dimensions (human resources, human rights, product responsibility and society), for a more in-depth analysis of its complexity.

Palavras-chave : Corporate social responsibility; multi-criteria decision making; interest groups; accountability.

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