University of Vaasa - Vaasan yliopisto

Abstract
PARTICIPATORY EVALUATION OF CSR – A
CONCEPTUAL FRAMEWORK
Wilhelm Zwirner
Research Institute for Managing Sustainability (RIMAS),
University of Economics and Business Vienna
Franz-Klein-Gasse 1
A – 1190 Vienna
236
This paper aims for providing a conceptual framework for participatory evaluation of CSR. CSR
understood as a business contribution to sustainable development achieved through the interplay
of societal actors. As a contextual fundament the concept of New Societal Governance is
presented and a set of challenges and needs of CSR as a contribution to sustainable development
is derived. ‘CSR-for-SD’ needs to tackle the complexity and contextuality of CSR and to
facilitate the development of trust, collective action and mutual responsibility among all actors
involved. With that in view, two commonly applied approaches of CSR – CSR reporting and
stakeholder dialogue – are presented and analysed. Participatory evaluation of CSR is then
proposed, which integrates CSR reporting as well as stakeholder dialogue into a learning oriented
formative evaluation process. It is designed as an ongoing, accompanying research process which
comprises defining, planning, implementing and evaluating CSR activities.
Keywords: CSR, sustainable development, CSR reporting, stakeholder dialogue,
participatory evaluation New Societal Governance
Introduction
CSR is often understood as a business contribution to sustainable development (SD).
In fact both concepts – CSR and SD – bear similar challenges with regards to their
implementation as well as research conducted. Therefore, in the first section of the
paper definitions of both concepts as well as their similarities and differences are
outlined. In order to pave the way for CSR being a matter of evaluation and
participatory processes, the societal relations between a state, companies and the civil
society are re-defined presenting the concept of New Societal Governance.
Deregulation and privatisation leaves states less powerful in the societal arena,
companies take over domains formerly administered by states and civil society actors
claim their stakes regarding transparency, participation and co-decision-making in
relation to both other societal actors. Concluding in section one, a set of challenges
and needs of CSR as a contribution to sustainable development (‘CSR-for-SD’) is
derived. Tackling the inherent complexity and contextuality of CSR as well as
facilitating the development of trust, collective action and mutual responsibility
among all actors involved are at the heart of the concept CSR-for-SD.
With that in view, two commonly applied approaches of CSR – CSR reporting and
stakeholder dialogue – are presented and analysed in the subsequent chapters two