Approaches to Assessing Corporate Performance on Socially Responsible Operations

APPENDIX A

Indicator Criteria

APPROACHES TO ASSESSING CORPORATE PERFORMANCE ON SOCIALLY RESPONSIBLE OPERATIONS

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Approaches to Assessing Corporate Performance on Socially Responsible Operations

Published on Dec 8, 2021

Erb Institute

Following the adoption of the UN Guiding Principles on Business and Human Rights, which mandated business’s responsibility to respect human rights, increasing demand for transparency in corporate supply chains led to a surge in the number of assessment methodologies available to evaluate a company’s performance in socially responsible operations. However, the overabundance of such assessment methodologies has created problems: companies are burdened with the number of indicators to track, and their effectiveness in changing firm behavior is unclear. Previous studies on investor focused assessment methodologies revealed that the current indicators fail to provide useful information for investors to evaluate corporations’ social performance. This research aims to review the current status of indicators used by different assessment methodologies to measure corporate performance on socially responsible operations and identify potential gaps in their effectiveness.

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Approaches to Assessing Corporate Performance on Socially Responsible Operations

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APPENDIX A INDICATOR CRITERIA

REFERENCES

EXECUTIVE SUMMARY

METHODOLOGY

CONCLUSION

INTRODUCTION