Application of the Delphi method for the analysis of CSR: the validation of criteria relevant to each stakeholder
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Abstract
Increasingly, in so–called developed societies, consumers and investors demand that companies be socially responsible. As a result, independent agencies have been constituted to review and assess their degree of Corporate Social Responsibility (CSR). In previous research conducted on European and American agency assessment of CSR, we found a significant lack of transparency with regard to the assessment methods used by these agencies. In particular, the agencies did not specify the criteria they considered relevant and their corresponding weight in the assessment of a company’s social responsibility. In order to design a transparent method for the evaluation of CSR in future research, we proceeded to investigate the Delphi methodology, along with the criteria companies consider most relevant in the practice and assessment of their social responsibility. This paper presents this research and the conclusions reached.
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