Abstract

Based on a global corporate social responsibility (CSR) standards, a comparative framework have been produced in order to evaluate corporate social performance in national level. The nine CSR standards are UN Global Compact, Global Reporting Initiatives guidelines, Ethibel Sustainable Index, Dow Jones Sustainability Index, Global 100, FTSE4Good, Accountability Rating, SA8000 and World Business Council for Sustainable Development. The procedure of analysis includes weight factors that reflect the importance of each standard. In total, 98 countries out of 133 countries made available by the World Economic Forum, implement at least one CSR standard. The results of the top 20 countries are presented here. The findings show significant difference in CSR standards among the countries, which indicate the different perceptions of the companies or needs of each country.

Key words: Corporate social responsibility, performance, standard.