IEOM Index
Corporate Social Responsibility (CSR) represents business commitments in addressing economic, social, and environmental issues related to their activities in order to reduce the negative externalities. CSR is relatively a new concept and it is progressing within all type of companies. In theory, CSR is supposed to make business better off by allowing them to optimize the use of their resources and create an attractive working environment. However, empirical studies have yet to demonstrate the economic, social, and environmental benefits of this approach. This study aims at developing a grid of indicators to evaluate the CRS performance of manufacturing SMEs. Our methodology consists of a systematic literature review of the indicators proposed in the scientific and gray literature, followed by a series of interviews with experts in the field in order to select relevant indicators specific to the manufacturing sector. The results presented in this article present a grid of specific CSR indicators for SMEs.
