Building A Novel Model of Performance Measurement System for Corporate Social Responsibility towards Sustainable Development
Building A Novel Model of Performance Measurement System for Corporate Social Responsibility towards Sustainable Development
Author : ASTRIE KRISNAWATI Published on : The 7th IEEE International Conference on Management of Innovation & Technology (ICMIT2014) (National University of Singapore - Singapore)
Abstract
The purpose of this study is to find the gaps of performance measurement based on Global Reporting Initiative (GRI) and the other existing performance measurement frameworks, namely Balanced Scorecard and Performance Prism in terms of Corporate Social Responsibility (CSR). Using literature review, this study applies content analysis to compare and reconcile the perspectives of those performance measurement frameworks in order to result a proposed model to fill the gaps and limitations among them. It is conducted as a conceptual paper that aims to develop a novel model of a Performance Measurement System (PMS) for CSR. The model is proposed to evaluate comprehensively whether the CSR programs done by a company have brought mutual benefit for the company and its stakeholders.
