Abstract

ABSTRACT The present study aims to develop an uniform measure of corporate social responsibility (CSR) that can be applied uniformly across all organizations within a national context. CSR has been measured based on the impact that an organization makes in four areas of concern relevant to a country’s national goal of human development. In pursuit of such goal, the relevant areas of concern at the national level are employment generation, net national product at constant prices, conservation of scarce natural and national resources, and environment protection. Aligned with these national areas of concern, CSR areas have been identified to reflect corporate social performance across the board for all organizations using the same set of priorities as allotted at the national level. This analysis is illustrated using a case for an integrated iron and steel plant in India. Keywords uniformity, CSR, alignment, national goal, human development

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