A Validade Teórica das Dimensões de Análise dos Indicadores de Projetos de Responsabilidade Social Corporativa: Uma Abordagem Teórica da Aderência dos Indicadores Ethos a Modelos Acadêmicos

Abstract

Corporate social responsibility revives the discussion regarding the creation of shared value, where organizations should generate social value, without compromising the unquestionable mission of generating economic value for shareholders. The projects of corporate social responsibility and sustainability, as in any kind of project, have resource, deadlines and scope constraints, and they need to be managed and assessed through indicators. The literature describes some models of indicators for the assessment of projects on corporate social responsibility and sustainability. This paper aims to: discuss four models found in the literature, analyzing the indicators proposed by the Ethos Institute and checking out for adhesion between these indicators and the models discussed. This is a theoretical article, based on a bibliographic research and it begets as a result, in addition to the aims set out, the consolidation of the dimensions of analysis of the models studied. As a proposition for new studies, this article recommends research in the field about the adherence of the dimensions of analysis by the indicators developed empirically in organizations, with the dimensions consolidated in this article.