Journal of Emerging Trends in Marketing and Management – Vol I, No.

1/2016

www.etimm.ase.ro

CSR Assessment Model

Desislava Serafimova
University of Economics - Varna
[email protected]

Abstract
This paper presents a model for assessing Corporate Social Responsibility (CSR) which is applicable for
organizations of small, medium and large business. The model is meant to help managers in formulating CSR
strategies and to serve as a standard for comparison which companies can follow to improve their responsible
behavior. At the same time, this model is designed in a way which can allow non-specialists to use it easily for
the objectives of an in-company social audit.
The leading idea in creating the model is to use the broadest possible set of indicators and criteria for assessing
CSR. In order to achieve this, the methods for assessing CSR practices used by the leading CSR international
organizations and social standards have been analyzed, along with CSR awards and competitions. This article
presents the conclusions drawn regarding the possibilities of applying the described model in various situations.

Keywords: Corporate Social Responsibility (CSR), Social accountability, Social audit, CSR assessment model.

JEL classification: M 14.

1. Introduction
The idea that a business has obligations in respect to society which exceed its responsibilities
to the owners/stockholders is largely spread nowadays. The social responsibilities taken by
companies are viewed as a criterion for responsible and ethical business and a guarantee for
long-term growth exceeding the efforts for achieving current economic efficiency (Drucker
1992; Mintzberg et al. 2002; Porter and Kramer 2006). Ensuring synchrony and balance
between the economic, ecological and social aspects of the activity is viewed as a criterion for
sustainable development of private and public organizations, particular regions and society as
a whole (European Commission 2009).
The opportunities for measuring, assessing and reporting CSR practices are a relevant issue for
modern business. They are studied by international organizations, research groups, scientis ts
and practitioners who use various methods and measurers of CSR. Usually their assessment
models serve narrower goals – for example, certification with a CSR standard, membership in
a CSR-partnership network, ranking according to a social index and others. In recent years
more organizations apply CSR practices. Some of them use external professional auditors to
judge achieved results, make their social reports and outline opportunities for improveme nt.
However, other organizations, especially those who start to apply CSR and SMEs, prefer to
carry out in-company assessment of their socially responsible behavior. In order to do that,
they need publicly accessible, applicable, understandab le and easy to use models for assessing
CSR.

2. Theoretical assumptions in modeling the processes for assessing CSR

Theoretically the issues of social accountability and social audit date back to the end of 1930s
(Kreps 1940). In 1970s the first works were published which offered models for measuring and
assessing CSR (Bauer 1972; Linowes 1974; Epstain et al. 1977). Yet, in the decades after that
the emphasis in issues for measuring CSR was on external assessment – for the objectives of
certification with social standards or assessment through exchange social indices. The efforts
for supporting companies in carrying out in-company assessment of their CSR practices aiming

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at their integration in the process of strategic management and future improvement are less,
which predetermines the focus of this paper.
There are two main directions that outline the theoretical grounds of the modern dimensions of
CSR, its assessment and accountability – the Stakeholder theory (Freeman 1984; Donaldson &
Preston 1995; Mitchel et all, 1997) and the Agency theory (Ross 1973; Mitnick 1975).
According to modern notions, success in business depends on the expectations and actions of
all stakeholders and one of the means for satisfying their various interests is the application of
CSR practices and accordingly social accountability as a way to announce them.
The issues of social accountability are viewed also within the context of the Agency theory and
Corporate Governance, associated with the problem of the information asymmetry between the
principal and agents of business – the owners/shareholders do not have the whole informa tio n
managers are familiar with. It is exactly in order to solve the problem of information asymmetr y
that there is a need to enlarge the scope of the publicly announced information about the
corporations. In this context some contemporary issues are related with the usage of CSR and
Corporate governance to enhance relations with stakeholders (Chan et al. 2014) and the efforts
to analyze how secondary stakeholders influence managerial decision-making on CSR
disclosure (Thijssens et al. 2015).
Social audit and CSR reporting can be viewed as a result of social and political pressure (Rejc
2006). Some scientists associate the theoretical grounds of social accountability with
assumptions of the game theory, the theory of transaction costs and the legitimacy theory. Thus
Rejc (2006) referring to Dowling and Pfeffer (1975) and Guthrie and Parker (1989) gives
arguments for the need for social accountability with the legitimacy theory – CSR is the price
paid by business organizations for receiving social recognition from the public. Contemporary
issue on this topic includes the research on the advantages and disadvantages of Legitimac y
through CSR disclosures (Bachmann et al. 2016).
At the same time, stakeholders require more and more information on the way business
functions. After the 1960s there is a growing public interest in the activity of certain industr ies
“notorious” for creating harmful goods, e.g. traditionally criticized manufacturers of tobacco,
alcohol, weapons, etc (Morsing and Schultz 2006). In the last decades the set of issues about
which the public expect to receive more company information has been enlarged in new
spheres. Such are child labour, working conditions in some Asian and African subcontracting
companies, labor discrimination, unclear labeling of goods and misleading advertiseme nt,
harmful fast food, the use of additives in food, the use of hormones and antibiotics in raising
animals used in food industry and others.
In this regard Morsing and Schultz (2006) see evolution in applying company strategies for
communication with the stakeholders – a shift from a strategy of “informing stakeholders”
through a strategy of “replying to stakeholders” to a strategy of “dialogue with stakeholders”.
Thus there is a bigger need for a reliable set of tools with which companies can assess their
CSR practices in order to meet stakeholders’ expectations better.

3. Methodical issues concerning the models for assessing CSR

In making the CSR assessment model presented in this paper we have analyzed the indicators
for assessing CSR used by leading international CSR organizations as Internatio nal Business
Leader Forum (IBLF), Global Compact (GC) of UN and Business Social Compliance Initia tive
(BSCI); some social indices as The Dow Jones Sustainability Indices (DJSI) and FTSE4Good
Indices; some social standards and the most popular CSR contests and Awards.
IBLF focuses on three areas: /1/ perfecting the standards for sustainable business; /2/ improving
the conditions for economic development and /3/ increasing the contribution of companies in

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solving issues concerning human rights, security and health, the right of labour and working
conditions, education and development of leadership, environmental protection.
Initially, the GC of UN formulated 9 and later 10 principles in the field of human rights,
conditions of labor, protecting the environment and fighting corruption. The principles are: 1)
Business supports and respects the rules stipulated by international labour law; 2) It does not
break human rights; 3) It accepts freedom of association and collective working negotiatio n;
4) It eliminates all forms of forced and compulsory labour; 5) It does not use child labour; 6)
It avoids discrimination in employment and career advancement; 7) It applies a precautionar y
approach to environmental challenges; 8) It undertakes initiatives to promote greater
environmental responsibility; 9) It encourages the development and diffusion of
environmentally friendly technologies; 10) Business works against corruption in all its forms,
including extortion and bribery (www.unglobalcompact.org).
The BSCI Code of Conduct is the basis in the process of joining, membership and monitor ing
of the participants in the initiative. It requires compliance with the following conditions :
freedom of association and collective bargaining; prohibition of all forms of discriminatio n,
child labor, coercive labor and disciplinary measures; fair remuneration; occupational health
and safety; protection of the environment. (www.bsci-intl.org)
The DJSI is established in 1999 to evaluate the sustainability performance of the top
corporations worldwide (that is, largest companies, based on the size and price of their
respective stocks). The DJSI criteria have 3 dimensions – economic, environmental and social.
The FTSE4Good Indices are created by Financial Times & London Stock Exchange in 2001,
designed to measure performance of companies that meet globally recognized corporate
responsibility standards. Eligible companies must meet criteria requirements in 3 groups –
environmental, social and governance, specified through particular indicators.
For the objectives of our survey it is useful to comment the criteria for CSR assessment in the
most commonly used international standard for certifying socially responsible companies SA
8000 (Social Accountability 8000), published in 1997. It has 9 main sections (child labour,
coercive labour, safe and healthy working conditions, freedom of association, discriminatio n,
disciplinary measures, working time, remuneration, system of CSR management), each of these
being specified through particular criteria and indicators (www.sa-intl.org).
Our study gives the ground to formulate 10 main areas for CSR assessment in our model –
management practices and documentation; ecology; products and services; human rights;
working conditions; communities and social development; philanthropy; anti-corruptio n,
accountability and social audit and a summarizing category “others” for all remaining aspects
of assessment. The studied CSR international organizations use criteria from all mentioned
areas. The difference is in the way of formulating, announcing and interpreting them. Some of
the initiatives (IBLF) use more broadly formulated criteria, without offering methods with
particular indicators for measuring them in more details. Others (like BSCI) present detailed
descriptions of the used criteria and indicators for assessment, accompanied by questionna ires
for self-analysis and self-assessment of business organizations. All of the above CSR initiatives
require companies to carry out self-assessment in the stage of a preliminary social audit. Some
of them require also companies to be certified by the external certifying organizations (e.g.
BSCI requires certification with SA8000).
A popular form for stimulating CSR is annual competitions and awards for socially responsible
business. There are more than 70 competitions which affect CSR directly or indirectly, e.g. The
Gold Stevie CSR business awards of the Forbes with partners Dow Jones and Wall Street
Journal, Awards for CSR of IBLF with the partner EC, BSCI awards for socially responsible
enterprises, The Responsible Business Awards, Social Enterprise Awards, etc.

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The criteria used in international CSR competitions vary – from several large ones (usually 5-
6) to detailed listing and explanation of 10-15 criteria. We can classify their methods in two
large groups. In the first one there are the rankings based on average-weight grades formed by
assigning weight to each of the criteria beforehand, depending on the degree of significance of
the criterion. The other variant of assessment is much more simplified and offers direct
summing up of particular points for each criterion without assigning weight of significa nce.
Such is for ex. the methodology of the European CSR Awards – innovations for better world
(www.csreurope.org/european-csr-awards). In it 10 criteria for assessment have equal weight
of significance. The assessment is carried out in points, the maximum number of points for
each criterion being 10. In this way the minimum total grade of candidates can be 10 points,
the maximum – 100. Each candidate is assessed by the jury and his grade is made by summing
up the points in each of the ten criteria. The winner is the candidate with the most points.
The analyzed practices show a tendency to using assessment methods based on points, which
later allows transforming the grade in percentage. Many competitions use methods for
assessment with maximum total number of points 100 in the final grade. In this way the
individual number of points separate candidates have can easily be interpreted in percentage as
well. For example, a score of 70 points shows that the candidate covers 70% of the criteria
announced beforehand. Thus the grades serve, from the one hand, for ranking the candidates;
on the other – for defining the degree in which each of the candidates covers the idea for
complete socially responsible business behavior.

4. Generalized model for assessing CSR

The initial study of the methods for CSR assessment, applied by leading internatio na l
organizations, was carried out in 2008-2009. In 2009 the first variant of the model for assessing
CSR was published by the author of this article in Bulgarian language (Serafimova 2009). The
probation of the CSR assessment model was done in the period 2009-2014. In testing it there
took part master students from the master-study programme in Management in University of
Economics-Varna, Bulgaria. The probation of the above-mentioned model was done on the
ground of publicly disclosed information on CSR of Bulgarian organizations in various sectors
– financial institutions, large retail chains, tourism, higher education, sport organizatio ns,
mobile operators and others. On the ground of this study in the article here we suggest an
advanced, more detailed and complete model for assessing CSR.
The aim of the suggested generalized model is to formulate the stages and offer a method for
CSR assessment through particular criteria for reflecting more fully and thoroughly the modern
understanding of CSR. The model can also facilitate the process of making strategic decisions
for developing the business, directed both to long-term growth and social commitment. It is
necessary to view the suggested model as conceptual; it can be interpreted as general and valid
for business organizations of small, medium and large business functioning in various
industries and sectors. When necessary, the model can be updated, mostly through changing
the included assessment criteria or their relative weight of significance in order to react more
fully to the specifics of particular branches or meet specific company needs.
In view of the above-mentioned conditions, there are classified the following stages in the
process of assessing social responsibility of business organizations (see Table 1).

1 Preparatory stage
1.1 Defining the scope and goals of the process of assessing company behavior depending on the formulated
objectives in the field of social accountability and policy of the organization
1.2 Defining sources of information
1.3 Gathering information
2 Analytical stage

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2.1 Processing and sorting information
2.2 Checking the credibility of information
2.3 Checking the quality of company management in situations of crisis (the check-up concerns critical issues
and situations of crisis that have affected the company in a certain way, its reaction in crisis is assessed)
2.4 Assessing the quality and quantity of available information and the choice of the variant of the assessment
model – fundamental, detailed or short
3 Actual assessment on the ground of the set of formulated criteria
3.1 Grading according to each criterion
3.2 Calculating the total grade for socially responsible business behavior
4 Conclusions and decisions for improvement
4.1 Conclusions about the efficiency of the current company policy in the field of social responsibility
4.2 Assessing the flaws and analyzing the future possibilities for improving the socially responsible business
behavior
4.3 Decisions for improving company policy in the field of social responsibility and bind ing them with
company strategies
5 Writing a social report and providing feedback
5.1 Writing a social report as a result of the assessment of the socially responsible behavior of the
organization and decisions for improving it
5.2 Decisions for public disclosure of information in the social report
5.3 Searching for and receiving information on feedback from stakeholders
Table 1. Stages in the process of assessing social responsibility of business organizations

Our CSR assessment model consists of 10 main areas (table 2). Within each area we have
suggested particular indicators for assessment which are meant to make assessment easier,
especially in cases when it is done by non-specialists. If the particular indicator is not
implemented, 0 points are assigned, if the business organization meets the conditions stipulated
in the indicator – 1 point is assigned.

No Yes
Criteria Indicators 0 1
І area: Management practices and documentati on
The business organization has an ethical code or has accepted the code of
Availability 0 1
ethics of an international organization that promotes social responsibility
and
The principles of behavior and the company value system are clearly set in the
compliance 0 1
company mission/code of ethics
with the
The staff is familiar with and complies with the principles of behavior and the
ethical code 0 1
company value system set in the mission/code of ethics
or declared
The principles of behavior and the company values system are presented
principals of
behaviour periodically to clients, suppliers, business partners and other stakeholders (in 0 1
various forms – presentations, part of advertising materials and others)
The business organization is certified with a standard for social responsibility
Availability of and/or another similar standard (for ex. ISO14001, АА1000, OHSAS 0 1
a documented 18001:2007 and others)
company The business organization is a member of an internationally recognized
policy for organization that promotes social responsibility (IBLF, БИСС, network of the 0 1
social Global contract and others )
responsibility There is a written confirmation of a commitment for complying with certain
0 1
standards for social responsibility
Available program and specially planned actions in view of balancing the
0 1
Efforts for interests of all stakeholders
balancing the There are executives committed to the social policy of the company 0 1
interests of all There are non-managerial staff committed to the social policy of the company 0 1
stakeholders In selecting and working with suppliers and subcontractors the company
0 1
requires compliance with a standard or certain criteria for social responsibility
Written policy Available documented written policy in respect to working time 0 1

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in respect to Available documented written policy in respect to staff payment 0 1
certain social Available documented written policy in respect to freedom of association 0 1
indicators Available documented written policy in respect to prevention of
0 1
discrimination
Other Keeping documentation on structure of staff (gender, age and others) 0 1
documentati o Keeping information on work accidents 0 1
n on staff Keeping information on work security 0 1
Employees are stimulated to develop knowledge, skills and long -time career
0 1
(for ex. through a process of attestation, plan for staff training and others)
Developing Staff trainings are held concerning the principles of behavior and the company
0 1
leadership value system
and programs Employees are consulted on issues that are important for them 0 1
for staff Staff trainings are held on the issues of social responsibility 0 1
training Representatives of the business organization take part in workshops,
conferences, round tables and other forums dedicated on social responsibility 0 1
of business
Providing Availability of publicly declared strategic idea about constant improvement of
0 1
sustainable the company activity
growth Introducing innovations in the business organization 0 1
TOTAL NUM BER OF POINTS IN AREA I: Management practices and documentation 25
ІІ area: Ecology
Availability of publicly declared general company policy for environmental
0 1
protection
Encouraging the development and spreading of environmentally friendly
0 1
technologies
General
Application of environmentally friendly technologies 0 1
company
Keeping and providing information on management of raw materials and
policy for
waste in accordance with legal requirements or standards (for ex. 0 1
environmental
SO14001)
protection
Keeping and providing information on harmful emissions and other pollutants 0 1
Keeping and providing information on the way of storing harmful materials 0 1
Providing clear and accurate ecological information on company products,
0 1
services and activities to clients, suppliers, local community and others
Actions have been undertaken for decreasing energy consumption in the
Actions for 0 1
business organization
diminishing
Actions have been undertaken for decreasing waste and recycling it 0 1
the harmful
Actions have been undertaken for prevention of pollution (for ex. harmful
impact on the
emission in the air and water, less noise; actions for protecting national natural 0 1
environment
resources and others)
Promoting Setting up partnerships in reaction to climatic changes and for environmental
0 1
responsible protection (including the business, government and society)
attitude to Participation in various projects, conferences and others on environmental
0 1
environment issues
TOTAL NUM BER OF POINTS FOR ІІ AREA : Ecology 12
ІІІ area: Marketing/ Products and services
The company provides clear and non-misleading information about its
products/services (for ex. their purpose, functions and characteristics; about 0 1
setting a final price (for ex. in bank credits and others)
The company does not apply disloyal agreements, negotiations, dumping
Clear 0 1
policies to the detriment of clients, suppliers and others
information on
Complete designation (labelling) of products, legible print, in the native
products/
tongue, in accordance with the set requirements for safe and healthy usage,
services 0 1
without hidden designations or facts; stating necessary warnings against
harmful features or risks for certain groups
The company provides clear and non-misleading information about warrantee
0 1
and after-sale service
Feedback and The business organization follows a policy of providing integrity and quality
0 1
dialogue with in all contracts, deals, advertisements and others

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consumers, Timely (within set deadline) payment of invoices to suppliers is provided 0 1
suppliers, Finance is provided for efficient feedback from clients, suppliers and other
partners stakeholders (for ex. telephone for consumers, free phone line for information 0 1
and others)
There is a special procedure for handling returns and complaints from clients,
0 1
suppliers and business partners
In designing new products/services the business organization has in mind their
New products/
future effect on the environment (for ex. it tries to make them less energy - 0 1
services
consuming, recyclable and others)
TOTAL NUM BER OF POINTS FOR ІІІ AREA : Marketing/Products and services 9
ІV area: Human rights
There is a guarantee for the freedom of association and right to collective
0 1
General labour negotiation in the business organization
company Representatives of works councils are not exposed to discrimination and have
0 1
policy for free access to their members in the working environment
keeping There are opportunities for objection and complaints from staff 0 1
human rights All employees have employment contracts and clear job description of their
0 1
rights, responsibilities and obligations
Minimum payment is guaranteed in compliance with the regulative
0 1
requirements and the collective labour negotiation
Compliance Social security is paid on the ground of actually received payment 0 1
with All due supplements for extra work and paid holidays are paid 0 1
requirements There is a guarantee for using paid holidays, maternity/paternity leave in
0 1
in respect to accordance to legal requirements
payment and Unauthorized deduction from the salary is inadmissible 0 1
use of paid Clearly announced system for payment, receiving pay slip and others 0 1
holidays Providing opportunities for using leave of absence for taking care of children
(maternity and paternity leave) or training exceeding the minimum legal 0 1
requirements
Using child Child labour is not used. Children and under-age employees are not exposed
labour and to dangerous and unhealthy working conditions in the working environment
0 1
under-age and outside it. Education of children and young employees is encouraged.
employees
Coercive Coercive labour is inadmissible (staff do not make deposits and do not submit
0 1
labour, identity cards when starting a job)
humiliating Disciplinary measures that humiliate human dignity are inadmissible (corporal
0 1
disciplinary punishment, psychical or physical coercion, oral insult)
measures, Behaviour which includes sexual violence and threat is inadmissible
violence and (including gestures, words, physical contact)
0 1
insults are
inadmissible
Inadmissible is discrimination in employment, payment, career progression,
terminating employment contracts or retirement based on race, caste, ethnos,
0 1
Any form of religion, disability, gender, sexual orientation, membership in work councils,
discrimina- political party; age
tion is Publicly declared and accepted policy for “equal opportunities” (for ex.
inadmissible availability of more than 10% executive positions taken by women or the
0 1
share of female managers or managers from minority groups is more than 2/5
of the total number of managers in the business organization
TOTAL NUM BER OF POINTS IN ІV AREA : Human rights 17
V area: Working conditions
Guarantee that regulative limitations are not exceeded and the legal
Organization requirements in organizing the working time are met (for ex. 48 hours total 0 1
of the and up to 12 hours per week for extra work)
working time There are conditions for flexible working time (for ex. for breast-feeding
0 1
mothers, students and others)
Labour Measures are taken for preventing accidents, providing hygienic and safe
0 1
security working environment (including training, instruction, prevention and

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protection tools)
Health and social security (with medical supplies, restrooms, bathrooms,
0 1
dressing rooms, canteens and others)
Availability of a special job position for labour security, fire security,
0 1
emergency exits and so on)
Statistical information is kept, coefficients of working accidents are estimated
0 1
and announced publicly
Employee Providing employee dormitories/lodging, support for paying rent; recreation
dormitories facilities with good conditions
0 1
and recreation
facilities
TOTAL NUM BER OF POINTS IN V AREA : Working conditions 7
VІ area: Communities and social development
Fighting world issues like malaria, obesity, HIV/AIDS, alcohol abuse and
Fighting 0 1
others. Stimulating healthy way of life, sport events and others
social issues
Reaction to issues concerning migration of people 0 1
Creating new job positions and/or decreasing unemployment among certain
0 1
groups of people
Stimulating the education of local communities (for ex. the business
Improving the
organization provides opportunities for training, apprenticeship, internship, 0 1
conditions for
gathering work experience for young or disabled people)
economic
The business organization tries to stimulate local purchases (from suppliers
development 0 1
and business partners in the region)
Participation in programs of governmental agencies or business networks in
0 1
support of local communities
Participation in improving the local infrastructure (making and keeping green
0 1
plots, gardens, children playgrounds and others)
Dialogue with local communities on unpleasant, contradictory or sensitive
Improving the
issues that affect the business organization (for ex. ones that concern spaces in
living 0 1
front of or around the enterprise – keeping them clean, preventing company
conditions of
cars from obstructing roads and pavements and others)
local
The business organization tries to enlarge the access to technologies, training
communities
and Internet for people from disadvantaged groups or stimulating the access of
0 1
young entrepreneurs and small companies to technologies, training, Internet
and modern methods for business management
Quality crisis The business organization provides honest information to the public and takes
management responsibility for the impact it has in situations of crisis and takes adequate 0 1
measures for coping with the problems
TOTAL NUM BER OF POINTS IN VІ AREA : Communities and social development 10
VІІ area: Philanthropy
The business organization takes part in donation campaigns for charity 0 1
Participation Staff is stimulated to take part in donation campaigns for charity (providing
0 1
in donation unpaid labour, consultation, finance and others)
campaigns The business organization has clear and publicly declared criteria for selecting
0 1
projects and donation campaigns for participation
Providing The business organization provides its halls, transportation tools, equipment,
halls and recreation facilities and others to be used by people in need 0 1
equipment
TOTAL NUM BER OF POINTS IN VІІ AREA : Philanthropy 4
VІІІ area: Measures against corruption
Availability of a documented company policy for fighting corruption 0 1
Fight with The business organization undertakes actions against all forms of corruption 0 1
corruption Behaviour of integrity and condemning the giving and receiving of self-
0 1
interested gifts and bribes as a business practice
TOTAL NUM BER OF POINTS IN VІІІ AREA : Measures against corruption 3
ІХ area: Social accountability and social audit
General There are special procedures for public relations on social accountability
0 1
company issues

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policy for Keeping documentation that concerns particularly the assessment and
social acco- reporting of CSR practices of the business organization 0 1
unttability
There are made special statements/ reports for announcing the CSR practices
Reporting the of the business organization or such information is published as part of its 0 1
CSR practices financial statements
Social reports are announced publicly in a web variant 0 1
Carrying out self-assessment/in-company audit 0 1
Carrying out an audit by an outside auditing company 0 1
Making correctional actions recommended by an auditor in the process of
Carrying out
auditing/certification or actions for improving CSR practices as a result of in- 0 1
social audit
company self-assessment (internal audit)
Providing access for external stakeholders for checking the completion of
0 1
obligations for social responsibility from the business organization
TOTAL NUM BER OF POINTS IN ІХ AREA : Social accountability and social audit 8
Х area: Other criteria
Lack of sanctions for environmental pollution, working conditions and similar
Lack of 0 1
social requirements
sanctions and
Lack of obligations (including tax avoidance, social securities, delayed
obligations 0 1
payment and others)
Competitions Taking part in competitions for socially responsible business 0 1
for socially Winning a competition for socially responsible business 0 1
responsible Winning another award concerning some aspects of socially responsible
0 1
business behavior
TOTAL NUM BER OF POINTS IN Х AREA : Other criteria 5
TOTAL NUMBER OF POINTS IN AS S ES SING THE CS R 100
Table 2. Main areas and criteria in the generalized assessment model of CSR

The criteria and the indicators shown in Table 2 reflect the fundamental variant of the model –
without assigning relative weights of the factors. Thus the final score of the assessment is
calculated as a sum of all points for the separate indicators. In the detailed variant of the CSR
assessment model one can assign relative weight of significance for each criterion. It is possible
to apply also a short variant of the assessment – summing up the generalized grades directly
for each of the 10 areas instead for the particular criteria. When the available primary
information is not enough, expert assessment is accepted. We already pointed out that many
international organizations use in assessment exactly the scale of 100 points so that later the
individual grades of separate business organizations can be transformed easily and expressed
in percentage. We also stick to this rule in our model.

5. Conclusions
Presenting the assessment model in three modifications allows one to comply the CSR
assessment with the specific features of the separate business organizations, industries and
sectors and with the degree of the CSR practices they accept. Thus for ex., in assessing CSR
practices of small business organizations or organizations which start accepting similar
practices, one can use the short variant of the model. It is suitable for application in cases when
there is a lack of enough initial information on the ground of which to carry out a detailed
assessment according to the criteria in the fundamental variant. The detailed variant of the
assessment model is recommended for business organizations with well-developed CSR
policies. It also gives a better opportunity for the CSR assessment to be complied with some
specifics of the industry for which it is meant, the type of organization (small, medium or large
business), as well as the goals of adapting the model to particular company needs.
The results of the assessment done in the suggested model serve as a basis in outlining the
existing issues in the field of CSR of the business organization. They are a good ground for

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creating a whole idea of the socially responsible behavior of the organization at the moment
and the efficiency of its current company policy in this field. The areas and criteria in which
the organization received 0 points direct its attention to existing flaws or outline the issues the
company has to work on in the future. Besides, the inability to find initial information about
certain issues of CSR of the company, as well as the quality of its public disclosure, also outline
new areas for development and perfection.
The decisions for rationalizing or developing the policy in the field of CSR can scope an
exceptionally broad set of issues. To start from reformulating objectives, strategies or
announced principles of behavior; then through identifying new stakeholders and outlining an
action plan and work with them; and finally introducing trainings, training programs for staff
for having new commitments in the field of social responsibility.
The whole information in respect to the assessment of and conclusions from socially
responsible business behavior, as well as the measures taken for its perfection, are worked and
presented in a social report. Its content can vary depending on the findings – positive sides,
flaws and the planned opportunities for development.
One of the main functions of CSR assessment and announcing information about them is to
present them to the stakeholders. As a result the business organization receives feedback and
external assessment for its socially responsible behavior which, in turn, serve as the basis for
its future perfection. That is why it is necessary to view CSR assessment as an interactive
cyclical process whose last stage closes the assessment cycle and brings us back to the start of
a new assessment process.

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