Corporate social performance: Key Performance Indicators

Abstract

Nowadays, and in a changing world, social performance at work is more and more targeted by companies, in order to improve their activity and competitiveness. The concept of social performance has been the subject of several studies for a long time, it was defined at the beginning according to the model based on the inter-linkage of three dimensions: the principles of corporate social responsibility (economic, legal, ethical and discretionary), philosophical trends in management, that is to say the methods of using its principles (social sensitivity) and the societal relationship. This research work aims to present the concept of social performance; its aspects; the most reliable indicators and method of measuring social performance. The main intention is to draw up a state of art of the orientations defining scientific research around this theme, and to grasp the major and different theories and approaches in order to validate our concern and to orient our future research project around the theme the role of social performance for the overall performance of the company.