Corporate Social Responsibility (CSR)—also known as Corporate Conscience or Corporate Citizenship—refers to the manner in which an organisation monitors its own operations in order to ensure compliance with local laws, international norms, and ethical standards. It is a key element in a company’s relationship with the society in which it operates and its stakeholders, as well as other global entities, national governments, and individual citizens. Corporate Social Responsibility Part II: Performance Evaluation, Globalisation, and NFPs is the second installment in a three-part series on this complex topic. It is available as a free e-book and can be downloaded here.

The text begins by establishing objective standards for performance evaluation in the realm of social responsibility and social accounting. These include management quality, quality of goods and services, innovation capacity, use of corporate assets, financial soundness, and community and environmental responsibility. The text then continues to discuss two more key subjects: Corporate Social Responsibility in the context of globalisation, as well as within the unique Not For Profit environment.

For all organisation the question of the management of the organisation deoends upon the abaility to measure performance and then evaluate and report upon that performance. When we are considering CSR this is equally true, although it becomes more difficult to measure and evaluate that performance. In this chapter therefore we will consider some of the issues involved.

1. Performance Evaluation and Performance Reporting
1.1 Introduction
1.2 What is performance?
1.3 Social accounting
1.4 Aspects of performance
1.5 The balanced scorecard
1.6 The environmental audit
1.7 The Measurement of Performance
1.8 The Evaluation of Performance
1.9 Multi-dimensional performance management
1.10 Conclusions
1.11 References
1.12 Further reading
1.13 Self-test questions

2. Globalisation and CSR
2.1 Introduction
2.2 Globalisation
2.3 How Globalisation Affects CSR
2.4 Globalisation, Corporate Failures and CSR
2.5 Is Globalisation an opportunity or threat for CSR?
2.6 Conclusion
2.7 References
2.8 Further Reading
2.9 Self-test Questions

3. CSR in not for profit organisations
3.1 Introduction
3.2 Distinguishing features of sector
3.3 Types of NFP organisation
3.4 Motivation for NFP’s
3.5 Implications for managers
3.6 Available resources
3.7 Structure of a charity
3.8 Accounting issues
3.9 CSR issues in NFPs
3.10 Conclusions
3.11 References
3.12 Further reading
3.13 Self-test questions