Abstract
The problem of the last period becomes the assessment of individual areas of Corporate Social Responsibility, which is associated with a number of CSR approaches and with their ability to measure achieved level in every CSR item. The aim of this study is, based on a comparative analysis, to identify appropriate approach to assessing the achieved level of Corporate Social Responsibility. The study is organized as follows: the theoretical background (studies) of approaches to evaluating the CSR; the findings about primary and secondary data on structure, purpose and application of approaches to evaluating the CSR, the appropriate approach to evaluating the CSR activities of the company in the light of any previous research; conclusions in dealing with the issues and future research opportunities of the study.
Highlights
Corporate social responsibility comes in many different shapes and sizes which is demonstrated by many authors (Carroll, 1979; Búciová, 2008; Dahlsrud, 2008; Mutz, 2008; Gjølberg, 2009; Kuldová, 2010; Lakin and Scheubel, 2010; Remišová, 2011; Sapkauskiene and Leitoniene, 2014; Figurska, 2014; Tvaronavičienė, 2014; Raudeliūnienė, Tvaronavičienė, Dzemyda and Sepehri, 2014; Grubicka and Matuska, 2015; Baronienė and Žirgutis, 2016)
The problem of the last period becomes the assessment of individual areas of Corporate Social Responsibility, which is associated with a number of CSR approaches (Business Excellence models, sustainability indexes, standards, initiatives) and with their "ability" to measure achieved level in every CSR item
A critical review is presented in (Jankalová and Jankal, 2016) who found that "The CSR concept can be found in The EFQM Excellence Model, but it lacks activities especially in the environmental and voluntariness items", and in (Kok, Wiele, McKenna and Brown, 2001) who argued that "ethics and social responsibility are not incorporated in the excellence model which have been developed the European Quality Award
Summary
Corporate social responsibility comes in many different shapes and sizes which is demonstrated by many authors (Carroll, 1979; Búciová, 2008; Dahlsrud, 2008; Mutz, 2008; Gjølberg, 2009; Kuldová, 2010; Lakin and Scheubel, 2010; Remišová, 2011; Sapkauskiene and Leitoniene, 2014; Figurska, 2014; Tvaronavičienė, 2014; Raudeliūnienė, Tvaronavičienė, Dzemyda and Sepehri, 2014; Grubicka and Matuska, 2015; Baronienė and Žirgutis, 2016). A critical review is presented in (Jankalová and Jankal, 2016) who found that "The CSR concept can be found in The EFQM Excellence Model, but it lacks activities especially in the environmental and voluntariness items", and in (Kok, Wiele, McKenna and Brown, 2001) who argued that "ethics and social responsibility are not incorporated in the excellence model which have been developed the European Quality Award. A critical review is presented in (Jankalová and Jankal, 2016) who found that "The CSR concept can be found in The Malcolm Baldrige Model for Performance Excellence, but it lacks activities especially in the environmental and voluntariness items", and in (Kok, Wiele, McKenna and Brown, 2001) who argued that "ethics and social responsibility are not incorporated in the excellence model which have been developed for the Malcolm Baldrige National Quality Award (MBNQA). The model does not stimulate or demand a position that is more in line with change ethics and proactive change in relation to social responsibility"
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