Corporate Social Responsibility Measurement Systems: A Systematic Literature Review of Sustainability Indexes and Evaluation Models
DOI:
https://doi.org/10.70142/jbs.v2i01.127Keywords:
Corporate Social Responsibility, ESG Measurement, Sustainability Index, Evaluation Models, Systematic Literature ReviewAbstract
This study conducts a qualitative systematic literature review of Corporate Social Responsibility (CSR) measurement systems, focusing on sustainability indexes and evaluation models. The aim is to synthesize existing research on how CSR performance is operationalized, measured, and interpreted across Environmental, Social, and Governance (ESG) based frameworks. Using a systematic review approach, the study integrates findings from peer reviewed literature to identify dominant measurement structures, methodological trends, and persistent challenges in CSR assessment.
The results indicate that CSR measurement systems are primarily categorized into sustainability index based models, ESG rating systems, and multi criteria evaluation frameworks. While these systems enhance transparency and comparability in corporate sustainability assessment, significant limitations remain, particularly regarding methodological inconsistency, lack of standardization, and variability in weighting mechanisms across ESG indicators.The study concludes that CSR measurement systems are increasingly integrated into financial and governance decision making processes, yet their effectiveness is constrained by fragmentation and limited methodological transparency. This review contributes to the literature by providing a comprehensive synthesis of CSR measurement approaches and identifying key directions for future standardization and methodological improvement.
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