#4655. Corporate social responsibility performance index model from stakeholders perspective: case of an industrial company

August 2026publication date
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Business, Management and Accounting (all);
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Abstract:
Corporate social responsibility is a crucial part of a company’s strategy plan. It is a response to various issues in industrial companies such as governance, labour practices, environment, consumers, and community. The objective of Social Responsibility (SR) is to contribute to sustainable development. Our models originality is based on a holistic approach by using Structural Equation Modelling (SEM), to assess and validate the simultaneous contribution of all the relationships estimated between the seven core subjects and their issues. The SRP index will indicate the extent to which a company has social responsibility and in which issues it lacks such responsibility if any. A questionnaire survey was created to test the model by collecting perceptions from companys stakeholders. Our findings show that the index score for each core subject ranges from 62% to 70%. However, some issues must be more valued by the company to enhance the SRP index. Finally, to improve the SRPI model other implementations are in progress within various companies.
Keywords:
ISO 26000 standards; latent variables; manifest variables; partial least squares; social responsibility performance index; stakeholders; structural equation modelling

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