How to measure CSR - a proposal by ICV int. work group

1. CSR assesment draft
ICV team work proposal 2020
Source: ISO_26000 and ideas of ICV Team for a simple assessment form

2. What is CSR
Corporate Social Responsibility (CSR) describes the voluntary contribution of
organisations to sustainable development that goes beyond the legal
requirements.
CSR stands for
responsible entrepreneurial action in the actual business activity (market),
through ecologically relevant aspects (environment) to
relations with employees (workplace) and
the exchange with the relevant claim or interest groups (stakeholders).

3. Why should we pay attention to CSR
Since the "Brent Spar disaster” for Shell in 1995 companies, all
organisations realise that they also have a social responsibility,
that it is about more than "profit" as a business purpose.
It therefore seems essential for a credible CSR to achieve the actual
strategic anchoring in the core business and the reorientation of the
business model instead of selective activities.
From 2017, EU companies of public interest are obliged to widely
disclose their Corporate Social Responsibility (CSR) policies.
There exists the ISO 26.000 – but what is the result?

4. So far, there exists
no standardised measure
for CSR
What a task for us!

5. Integration into the business model
 CSR may be a source of a competitive advantage by differentiating
products, processes or the firm itself from its competitors
 CSR has to be an essential part of the company’s strategy
 So it is CEO´s Job with the help of Controller Service !
Steps:
- Establishment of CSR vision
- Diagnosis of CSR problems  CSR measurement tool
- CSR development plan
- CSR communication plan

6. A measurement-tool for CSR
A team of the ICV's international work group, consisting of
 Jana Stelcer,
 Romina Oreskovic and
 Herwig Friedag
have developed a flexible CSR measurement tool in 7 steps:

7. CSR measurement in 7 steps
A Human rights
B Consumer issues
C Community
D Environment
1. Defining areas and sub-criterias
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area A: Employees (human rights)
6.2, 6.3, 6.4
16 13 0,96 0,85
A1: work conditions (fair payment)/ safety 2 2 0,14 0,14
A2: discrimination / tolerance(gender policy ) 4 5 0,36 0,45
A3: education & development 4 2 0,24 0,12
A4: working culture / work life balance 2 2 0,06 0,06
A5: exploitation (children, bad paid jobs) 4 2 0,16 0,08
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
29%
ratio (
7% satisfaction-index of staff
9% % women, coloured, fore
6% # of innovation-ideas
3% % staff with free / homeof
4% discrimination-policyCSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area C: community
(involvement and development) 6.8
11 9 0,77 0,63
C1: understand community specifics 3 2 0,21 0,14
C2: no corruption 4 5 0,28 0,35
C3: lead by example 4 2 0,28 0,14
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
21%
7% knowledge of needs and pre
7% corruption-index
7% community-engagement
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area B: Consumer issues
6.6, 6.7
12 11 0,73 0,63
B1: ensuring quality life to consumers 3 2 0,18 0,12
B2: involvement of consumers in
company's development and ideas
3 5 0,15 0,25
B3: after sales service 4 2 0,28 0,14
B4: integrity in communication 2 2 0,12 0,12
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
24%
ra
6% consumer-satisfaction-in
5% % of innovations based o
7% product-lifetime
6% reputation in community
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area D: Environment
6.5
12 11 0,88 0,64
D1: carbon footprint (clear air) 4 2 0,40 0,20
D2: protection of animals/plants 2 5 0,08 0,20
D3: having CSR-ratios 2 2 0,08 0,08
D4: "green" transportation 4 2 0,32 0,16
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
26%
10% carbon footprint reduction
4% processes/segments in the
4% CSR ratios in normal work
8% "green" ways of transport

8. Human rights (ISO 26000 p.6.2, 6.3, 6.4)
Organization governance is the system by which an organization makes and
implements decisions in pursuit of its objectives  it is the most crucial
factor in enabling an organization to take responsibility for the impacts of its
decisions and activities and to integrate SR throughout the organization and
its relationships.
Effective governance should be based on incorporating principles of SR into
decision making and implementation. The principles are: accountability,
transparency, ethical behaviour, respect for the rule of law,…, and respect to
human rights.
Leadership is also critical to effective governance, not only for decision
making but also for employee motivation to practice SR and to integrate it
into organizational culture.

9. Consumer Issues (ISO 26000 p.6.6; 6.7)
Organizations that provide products and services to consumers have
responsibilities to them.
Responsibilities include providing education and accurate information using
fair, transparent and helpful marketing information.
Responsibilities also involve minimizing risks from the use of product and
services, through design, manufacture, distribution, information provision,
support services and withdrawal and recall procedures.
Responsibilities are to protect the security of personal information and the
privacy of consumers.
Consumer protection provide fundamental information on consumer issues
and sustainable consumption regarding social responsibility.

10. Community (ISO 26000 p.6.8)
Organizations have a relationship with the communities in which they
operate. This relationship should be based on community involvement so as
to contribute to community development.
An organization's contribution to community development can help to
promote higher levels of well being in the community. Such development,
generally understood, is the improvement in the quality of life of a
population. Community development is not a linear process; moreover, it is a
long-term process in which different and conflicting interests will be present.
Social investments that contribute to community development can sustain
and enhance an organization's relationships with its communities, and may
or may not be associated with an organization's core operational activities

11. Environment (ISO 26000 p.6.5)
Organizations have an impact on environment no matter where they
are located and that can be associated with the organization’s use of
resources, the location of the organization’s activities, the generation of
pollution and wastes and the impact of the organization’s activities on
natural habitats.
Organizations should adopt an integrated approach that takes into
consideration the direct and indirect economic, social, health and
environmental implications of their decisions and activities.

12. CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area C: community
(involvement and development) 6.8
11 9 0,77 0,63
C1: understand community specifics 3 2 0,21 0,14
C2: no corruption 4 5 0,28 0,35
C3: lead by example 4 2 0,28 0,14
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
21%
7% k
7% c
7% c
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area A: Employees (human rights)
6.2, 6.3, 6.4
16 13 0,96 0,85
A1: work conditions (fair payment)/ safety 2 2 0,14 0,14
A2: discrimination / tolerance(gender policy ) 4 5 0,36 0,45
A3: education & development 4 2 0,24 0,12
A4: working culture / work life balance 2 2 0,06 0,06
A5: exploitation (children, bad paid jobs) 4 2 0,16 0,08
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
29%
ratio (1 = must by law)
7% satisfaction-index of staff
9% % women, coloured, foreigners, disabled, other religions etc.
6% # of innovation-ideas
3% % staff with free / homeoffice-possibilities (also flexible
4% discrimination-policy
CSR measurement in 7 steps
A Human rights C Community
B Consumer issues D Environment
2. Defining sub-criterias and their weight
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area B: Consumer issues
6.6, 6.7
12 11 0,73 0,63
B1: ensuring quality life to consumers 3 2 0,18 0,12
B2: involvement of consumers in
company's development and ideas
3 5 0,15 0,25
B3: after sales service 4 2 0,28 0,14
B4: integrity in communication 2 2 0,12 0,12
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
24%
ratio
6% consumer-satisfaction-index
5% % of innovations based on consumer initiatives
7% product-lifetime
6% reputation in community
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area D: Environment
6.5
12 11 0,88 0,64
D1: carbon footprint (clear air) 4 2 0,40 0,20
D2: protection of animals/plants 2 5 0,08 0,20
D3: having CSR-ratios 2 2 0,08 0,08
D4: "green" transportation 4 2 0,32 0,16
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
26%
10%
4%
4%
8%

13. CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area A: Employees (human rights)
6.2, 6.3, 6.4
16 13 0,96 0,85
A1: work conditions (fair payment)/ safety 2 2 0,14 0,14
A2: discrimination / tolerance(gender policy ) 4 5 0,36 0,45
A3: education & development 4 2 0,24 0,12
A4: working culture / work life balance 2 2 0,06 0,06
A5: exploitation (children, bad paid jobs) 4 2 0,16 0,08
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
29%
ratio (1 = must by law)
7% satisfaction-index of staff
9% % women, coloured, foreigners, disabled, other religions etc.
6% # of innovation-ideas
3% % staff with free / homeoffice-possibilities (also flexible
4% discrimination-policy
ratio
CSR measurement in 7 steps
A Human rights
B Consumer issues
3. What kind of ratios for the sub-criterias ?
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area B: Consumer issues
6.6, 6.7
12 11 0,73 0,63
B1: ensuring quality life to consumers 3 2 0,18 0,12
B2: involvement of consumers in
company's development and ideas
3 5 0,15 0,25
B3: after sales service 4 2 0,28 0,14
B4: integrity in communication 2 2 0,12 0,12
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
24%
ratio
6% consumer-satisfaction-index
5% % of innovations based on consumer initiatives
7% product-lifetime
6% reputation in community
R-ratio
82%
siness model
-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
es (human rights) 16 13 0,96 0,85
ns (fair payment)/ safety 2 2 0,14 0,14
/ tolerance(gender policy ) 4 5 0,36 0,45
evelopment 4 2 0,24 0,12
e / work life balance 2 2 0,06 0,06
hildren, bad paid jobs) 4 2 0,16 0,08
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
29%
ratio (1 = must by law)
7% satisfaction-index of staff
9% % women, coloured, foreigners, disabled, other religions etc.
6% # of innovation-ideas
3% % staff with free / homeoffice-possibilities (also flexible
4% discrimination-policy
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
12 11 0,73 0,63
sumers 3 2 0,18 0,12
in
eas
3 5 0,15 0,25
4 2 0,28 0,14
2 2 0,12 0,12
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
24%
ratio
6% consumer-satisfaction-index
5% % of innovations based on consumer initiatives
7% product-lifetime
6% reputation in community

14. CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area C: community
(involvement and development) 6.8
11 9 0,77 0,63
C1: understand community specifics 3 2 0,21 0,14
C2: no corruption 4 5 0,28 0,35
C3: lead by example 4 2 0,28 0,14
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
21%
ratio
7% knowledge of needs and preferences of community
7% corruption-index
7% community-engagement
CSR measurement in 7 steps
3. What kind of ratios for the sub-criterias ?
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area D: Environment
6.5
12 11 0,88 0,64
D1: carbon footprint (clear air) 4 2 0,40 0,20
D2: protection of animals/plants 2 5 0,08 0,20
D3: having CSR-ratios 2 2 0,08 0,08
D4: "green" transportation 4 2 0,32 0,16
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
26%
ratio
10% carbon footprint reduction
4% processes/segments in the "protection" scope
4% CSR ratios in normal work
8% "green" ways of transportation
C Community
D Environment
SR-ratio
82%
y
ng"
business model
SR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
nment 12 11 0,88 0,64
print (clear air) 4 2 0,40 0,20
f animals/plants 2 5 0,08 0,20
-ratios 2 2 0,08 0,08
sportation 4 2 0,32 0,16
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
26%
ratio
10% carbon footprint reduction
4% processes/segments in the "protection" scope
4% CSR ratios in normal work
8% "green" ways of transportation
R-ratio
82%
"
usiness model
R-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
ity
development) 6.8
11 9 0,77 0,63
ommunity specifics 3 2 0,21 0,14
4 5 0,28 0,35
ple 4 2 0,28 0,14
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
21%
ratio
7% knowledge of needs and preferences of community
7% corruption-index
7% community-engagement
ratio

15. Area A: Employees (human rights)
6.2, 6.3, 6.4
A1: work conditions (fair payment)/ safety
1
2
3
4
5
A2: discrimination / tolerance(gender policy )
1
2
3
4
5
A3: education & development
1
2
3
4
5
A4: working culture / work life balance
1
2
3
4
5
A5: exploitation (children, bad paid jobs)
1
2
3
4
5
ratio (1 = must by law)
satisfaction-index of staff
providing basic law requirements (contract, salary, food,
transport cost, health) insurance)
providing safety on working place in line with regulations
and some additional actions
education for specific work positions, pay extrahours, pay
bonus, non material benefits standards in place
offer education, proper equipment, healthy food, sport
activities, work life balance
observing employee's needs, asking feedback, improving
constantly, measuring effects of improvement of work
conditions% women, coloured, foreigners, disabled, other religions etc.
equal chances to get a job
equal payment
promotion opportunities
30% in top management
50% in top management
# of innovation-ideas
paid mandatory education for basic working skills
support for learning after work, learning opportunities
during worktime
5% of worktime for paid learning
10% of worktime paid for studies & development
paid exemption up to 1 year for studies
% staff with free / homeoffice-possibilities (also flexible
fixed breaks during worktime
average of 4 weeks for holidays
average of 6 weeks for holidays
10% with homeoffice-possibilities, supporting hobbies etc.
25% with homeoffice-possibilities
discrimination-policy
Having minimum wages, not paying attention to work force
structure (age minimum etc)
Some kind of policies of not hiring under certain age, not
only following the laws
Involment in child protection initiatives (to stop sexual or any
kind of exploitation)
Creating a sustainable and implementable accountability
system / raising awareness
Having standard practices to respect and protect children's
rights - establishing an internal accountability mechanism
A Human rights
CSR measurement in 7 steps
4. Evaluation of the ratios
Area B: Consumer issues
6.6, 6.7
B1: ensuring quality life to consumers
1
2
3
4
5
B2: involvement of consumers in
company's development and ideas
1
2
3
4
5
B3: after sales service
1
2
3
4
5
B4: integrity in communication
1
2
3
4
5
ratio
consumer-satisfaction-index
focus on product or service and identify targeted consumers
research on how product or service can improve life of
consumer - understand life style of consumers
collecting feedback from consumers after product is bought
and giving possiblity to return if customer not satisfied
being in contact with consumer regularly and implementing
ideas for improvement of life QUALITY
inviting consumers to be part of research actions and product
development, regular review of progress
% of innovations based on consumer initiatives
fulfilling regulatory requirements / dealing with complaints
and objections
searching for consumers feedback / surveys-market research
initiatives based on customers feedback
transparency and the customers’ responsiveness are
enhanced - good connection with customers
efficiency product differentiation based on customers’ CSR
demands
product-lifetime
homepage with help-adresses
repair-help on homepage
own exchange articles shipping
repair-services in every country / town
product exchange with nearly no costs = x years of
guarantee
reputation in community
regular news letters and web information
sharing regular info and feedback from consumers
sharing relevant information on how product is influencing
consumer and environments, sharing performance
parameters and commitments for the future
personal communication and organising events for keeping
consumers informed
taking care of consumers and sharing even bad information
and rediness to compensate for any discomfort consumer can
have using the product
Area C: community
(involvement and development)6.8
C1: understand community specifics
1
2
3
4
5
C2: no corruption
1
2
3
4
5
C3: lead by example
1
2
3
4
5
ratio
knowledge of needs and preferences of community
read regulary on community in media
invite community for events and promotions to observe behaviour
and needs of members
recognising community needs and preferences, problems and
struggles and prepare solutions which might help to improve life
research similar communities around the world and offer
solutions for improvement of life quality
allocate team members to be active members of community
corruption-index
implementing only what is requiered by local authorities
from time to time internal communication on corruption
problems
being active in community for corruption topics (involvement in
real cases)
organizing teams inside the company who will work continiuosly
on corruption prevention programm
proactively working on corruption prevention with transparent
communication and promoting no tolerance for corruption,
cofrporate guidlines and rules implemented
community-engagement
involvement in regular community activites
being first when community has a need (material, emotional …)
organising events and helping in volonteer-activities
promoting and commnicating examples in organisation and
media how company acts in community
rules and quidlines implemented on community topics, living
daily what we promote
Area D: Environment
6.5
D1: carbon footprint (clear air)
1
2
3
4
5
D2: protection of animals/plants
1
2
3
4
5
D3: having CSR-ratios
1
2
3
4
5
D4: "green" transportation
1
2
3
4
5
ratio
carbon footprint reduction
fulfilling regulatory requirements (Greenhouse Gas
(GHG)Reporting)
constant overview of emission processes
average climate protection efforts / donations - events supporting
this cause
Improving processes to ensure lower fuel consumption, energy
consumption or any kind of pollution / active role in carbon
footprint reduction research
corporate climate responsibility activities/ Carbon Footprint
Calculator / part of the corporate culture
processes/segments in the "protection" scope
following the rules, nothing more
being more active in protection than it is obligated (more quality
suppliers who meet our criteria)
transparency in the supply chain on every level / prefer suppliers
who have quality standards that ensure protection on high level
implementation of standards that ensure using only
"animals/plants safe" products in supply chain
establish a foundation that will ensure the protection of a
particular animal or plant (eg bees) / Tree Planting
programmeCSR ratios in normal work
fulfilling regulatory requirements - if any, or not having any
CSR ratios
only marketing activities are monitored as part of "social
responsibility" (budget)
having a few CSR ratios - general ones ( like # activities, # of
new CSR standards etc)
CSR department / CSR score scope
Having own "CSR methodology" to express non financial added
value in numbers
"green" ways of transportation
Not taking care about ways of transport, only looking at lower
costs/prices
somewhat chosen green transport services
having goals to reduce transport (# of drives or distance), not
only because of costs, but because of pollution
Stimulating workers to not using cars when going to work, or
using electric ones or bikes, maybe organizing hybrid buses
having a stimulation/bonus for every "green" transport - better
contracts with suppliers/customers or similar

16. 5. What should be the benchmark
(target) ?
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area A: Employees (human rights)
6.2, 6.3, 6.4
16 13 0,96 0,85
A1: work conditions (fair payment)/ safety 2 2 0,14 0,14
A2: discrimination / tolerance(gender policy ) 4 5 0,36 0,45
A3: education & development 4 2 0,24 0,12
A4: working culture / work life balance 2 2 0,06 0,06
A5: exploitation (children, bad paid jobs) 4 2 0,16 0,08
Area B: Consumer issues
6.6, 6.7
12 11 0,73 0,63
B1: ensuring quality life to consumers 3 2 0,18 0,12
B2: involvement of consumers in
company's development and ideas
3 5 0,15 0,25
B3: after sales service 4 2 0,28 0,14
B4: integrity in communication 2 2 0,12 0,12
Area C: community
(involvement and development) 6.8
11 9 0,77 0,63
C1: understand community specifics 3 2 0,21 0,14
C2: no corruption 4 5 0,28 0,35
C3: lead by example 4 2 0,28 0,14
Area D: Environment
6.5
12 11 0,88 0,64
D1: carbon footprint (clear air) 4 2 0,40 0,20
D2: protection of animals/plants 2 5 0,08 0,20
D3: having CSR-ratios 2 2 0,08 0,08
D4: "green" transportation 4 2 0,32 0,16
Total 51 44 3,34 2,75
ratio, grade of CSR-attainement: 82%
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
29%
7%
9%
6%
3%
4%
24%
6%
5%
7%
6%
21%
7%
7%
7%
26%
10%
4%
4%
8%
100%
CSR measurement in 7 steps

17. 6. What is our grade ?
CSR-ratio
82%
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual
points of
company XYZ
branch
target
weighted
actual
points
weighted
Area A: Employees (human rights)
6.2, 6.3, 6.4
16 13 0,96 0,85
A1: work conditions (fair payment)/ safety 2 2 0,14 0,14
A2: discrimination / tolerance(gender policy ) 4 5 0,36 0,45
A3: education & development 4 2 0,24 0,12
A4: working culture / work life balance 2 2 0,06 0,06
A5: exploitation (children, bad paid jobs) 4 2 0,16 0,08
Area B: Consumer issues
6.6, 6.7
12 11 0,73 0,63
B1: ensuring quality life to consumers 3 2 0,18 0,12
B2: involvement of consumers in
company's development and ideas
3 5 0,15 0,25
B3: after sales service 4 2 0,28 0,14
B4: integrity in communication 2 2 0,12 0,12
Area C: community
(involvement and development) 6.8
11 9 0,77 0,63
C1: understand community specifics 3 2 0,21 0,14
C2: no corruption 4 5 0,28 0,35
C3: lead by example 4 2 0,28 0,14
Area D: Environment
6.5
12 11 0,88 0,64
D1: carbon footprint (clear air) 4 2 0,40 0,20
D2: protection of animals/plants 2 5 0,08 0,20
D3: having CSR-ratios 2 2 0,08 0,08
D4: "green" transportation 4 2 0,32 0,16
Total 51 44 3,34 2,75
ratio, grade of CSR-attainement: 82%
company
XYZ
Assessment
points
(unweighted)
evaluation
(weighted)
weight
29%
7%
9%
6%
3%
4%
24%
6%
5%
7%
6%
21%
7%
7%
7%
26%
10%
4%
4%
8%
100%
CSR measurement in 7 steps

18. CSR-ratio
64% points
(unweighted)
0 - 25% no CSR policy
26 - 50% "greenwashing"
51- 75% CSR is part of business model
76 - 100% integrated CSR-business model
target
(of the
branch)
actual points
of Bosnia
branch
target
weighted
actual
points
weighted
actual points
of Poland
branch
target weighted
actual
points
weighted
Area A: Employees (human rights)
6.2, 6.3, 6.4
16 15 0,96 0,930 16 0,96 0,960
A1: work conditions (fair payment)/ safety 2 3 0,14 0,210 4 0,14 0,280
A2: discrimination / tolerance(gender policy ) 4 4 0,36 0,360 4 0,36 0,360
A3: education & development 4 3 0,24 0,180 2 0,24 0,120
A4: working culture / work life balance 2 2 0,06 0,060 4 0,06 0,120
A5: exploitation (children, bad paid jobs) 4 3 0,16 0,120 2 0,16 0,080
Area B: Consumer issues
6.6, 6.7
12 7,5 0,73 0,445 10 0,73 0,610
B1: ensuring quality life to consumers 3 2,5 0,18 0,150 2 0,18 0,120
B2: involvement of consumers in
company's development and ideas
3 2 0,15 0,100 2 0,15 0,100
B3: after sales service 4 1,5 0,28 0,105 3 0,28 0,210
B4: integrity in communication 2 1,5 0,12 0,090 3 0,12 0,180
Area C: community
(involvement and development) 6.8
11 7 0,77 0,490 5 0,77 0,350
C1: understand community specifics 3 2 0,21 0,140 2 0,21 0,140
C2: no corruption 4 2 0,28 0,140 2 0,28 0,140
C3: lead by example 4 3 0,28 0,210 1 0,28 0,070
Area D: Environment
6.5
12 4,5 0,88 0,280 5 0,88 0,340
D1: carbon footprint (clear air) 4 1 0,40 0,100 1 0,40 0,100
D2: protection of animals/plants 2 1 0,08 0,040 1 0,08 0,040
D3: having CSR-ratios 2 1,5 0,08 0,060 1 0,08 0,040
D4: "green" transportation 4 1 0,32 0,080 2 0,32 0,160
Total 51 34 3,34 2,15 36 3,34 2,26
ratio, grade of CSR-attainement: 64% 68%
company XYZ Assessment BOSNIA
points
(unweighted)
evaluation
(weighted)
weight
evaluation
(weighted)
Assessment POLAND
9%
29%
7%
6%
3%
4%
what to do:
24%
6%
5%
7%
6%
21%
what to do:
7%
7%
7%
what to do:
26%
10%
4%
4%
8%
what to do:
100%
7. What is our task to do ?
CSR measurement in 8 steps
Testing the model:
Bosnia, grade 64% and
Poland, grade 68%
of target.
And afterwards
discussing the efforts
needed !

19.  CEO and Controller Service have to
discuss most important issues with every
department
– through workshops, meetings,
brainstorming sessions, team building
tasks...
 Set up multifunctional team
(make the model)
 Test the model
 Analyze – discuss more if needed
 Propose revision of the model and
„therapy“ – how and when to use it
CSR – how to do it internally?
Set up
MF team
Test the
model
Analyze
Therapy
/revision
Discuss

20. CSR Ratio – conclusion
 CSR HAS TO BE AN INTEGRATED PART OF BUSINESS MODEL
 Value of proposed model is in the first place opening mind and
discussion across organisation for CSR topics
 Setting the “standard” weight and grades are the hardest part of
the work  about it depends the result of the assessment – it
should be very well elaborated, and it should be a result of a
group of people from different departments to have a broad view
about CSR-needs
 There is never a “right” model, but this is a first step to realise in
which CSR-area there is a need of implementation

21. CSR Ratio – conclusion
 The test with colleagues from Bosnia and Poland showed,
it is possible to work with this instrument –
and already with the test-results you can see in which
CSR-area implementations are needed
 The next steps would be:
- discussion in the test-companies which actions should be
implemented, when and with a relevant budget
- comparison of the results in all areas to realise where
there could be a reputation-damage for the whole group