Original scientific paper
https://doi.org/10.46672/ms.23.1.5
Analysis of the socially responsible business index assessment methodology
Helena Šlogar
orcid.org/0000-0002-7240-1140
; Libertas međunarodno sveučilište
Bruno Korea Gajski
; Libertas međunarodno sveučilište
Nataša Kos
Abstract
The authors of the paper aim to present the development of the CSR index
and conduct a comparative analysis of the methodology for assessing the
three CSR indices (DJSI RobecoSAM Corporate Sustainability Assessment,
CDP Climate, Water & amp; Forests Scores and Sustainalytics’ ESG Risk
Ratings) according to five quality criteria (coverage, methodology, materiality,
data quality and expertise of the research team). Also, the authors
aim to determine whether the selected indices of socially responsible business
meet the set quality criteria. Although company sustainability reports
serve to communicate relevant data on the economic, environmental and
social impacts of companies to stakeholders, in parallel, more and more
ratings, scales, and indices have been developed to measure, compare or
reward company sustainability and respond to stakeholder interests for
relevant data.
Keywords
corporate social responsibility; sustainable development; sustainability indices; corporate social responsibility index (CSR index)
Hrčak ID:
304237
URI
Publication date:
15.6.2023.
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