Integrating analytic hierarchy process in corporate social responsibility measurement

摘要

>Corporate social responsibility (CSR) measurement systems are often insufficiently analysed, particularly in relation to outcome measures to stakeholders. This paper attempts the challenging task of providing theoretical robustness and flexibility to CSR measurement by integrating the multi-criteria decision making technique of analytic hierarchy process (AHP) with content analysis, a frequently used method of CSR measurement. Apart from integrating the advantages of both research techniques, the method is also useful in a context where reputational ratings are not available. The method is adopted to measure CSR of select Indian firms as examples of implementation.