Construction and Significance of Corporate Social Responsibility Indices – from Results to the Essence

Abstract

Background and Purpose: Regular reporting on Corporate Social Responsibility (hereinafter referred to as CSR) should make it easier for enterprises to identify the sustainability risks and lead to an increased investors and consumers’ confidence. The aim of the paper is to find out how the indices which evaluate the socially responsible behaviour of enterprises are constructed.

Keywords

• corporate social responsibility
• index
• smes
• scoping review
• clarity of csr index outputs