Impact Measurement and Performance Analysis of CSR (IMPACT)

Deliverable 6.5: Brief Summary Report for optimisation of tools

The aim of this report is to summarise results of a literature review, focussing especially on CSR ex-ante impact assessment.

After conducting four empirical work packages, to collect information about CSR ex-post in companies, CSR-networks etc., and a synthesis to derive overall results and conclusions, a next step is to think how to assess and actually measure CSR impacts ex-ante. Ex-ante assessments of CSR impact could guide politics and companies on which CSR activities to use or foster to reach certain policy or corporate goals.

A first step on how to do ex-ante impact assessments of CSR is the review of existing literature in the following chapters. To build a bridge from CSR (impact) assessment (ex-post) to ex-ante CSR impact assessment the report will start by taking a look at existing ex-post CSR (impact) assessment methods (chapter 2). Chapter 3 will then focus on ex-ante assessment methods, clarify terminologies (chapter 3.1), explain characteristics of ex-ante assessments (chapter 3.2) discuss the scope of application of ex-ante methods (3.3), explain certain methodologies in more detail (chapter 3.4) and discuss whether and in how far ex-ante methods are used for CSR assessments (chapter 3.5). Finally, conclusions will be drawn (chapter 4).