CSR 성과평가 지표에 관한 연구

A Study on the Index of Performance s Evaluation for CSR: Review of the Literature for Study on Concept of CSR and Evaluation Measure System

Since 1950s, there has been an impressive history associated with the evolution of the concept and definition of Corporate Social Responsibility (CSR). As alternative themes and civil society began to be mature, new approaches to evaluating CSR performance were developed. But the uncertainty of technical terms and definition could lead the staffs in charge to misunderstand the concept underlying CSR. This paper is to review for a variety of studies on CSR emerging from the literature during the period of 1960s and 1970s and to empirically examine CSR performance evaluation. In addition, this paper attempts to find the root cause of adiversity that compared ISO26000 with other organizations such as UN and GRI. The result of this paper appropriately shows the international standardization could be a proper output reflecting social trends in each era. Though the scope of this study is limited to the CSR concept articulated by Carroll (1979, 1994, 1999), this paper can provide the range of contributions to developing some relevant CSR performance indicators.