A methodology for CSR reporting: assuring a representative diversity of indicators across stakeholders, scales, sites and performance issues

This paper presents a framework called the CSR Deliberation Matrix for the structuring of CSR issue identification, stakeholder dialogues, indicator selection and reporting, with an overarching goal to achieve an appropriate balance between sensitivity to individual situations and the benefits of “generic” indicators applicable to a large spectrum of reporting contexts. We suggest guidelines to (1) define the full spectrum of sustainability concerns and of relevant stakeholder dialogue contexts; (2) mobilise a relevant “data bank” which provides a profile of candidate CSR indicators; (3) obtain a parsimonious selection of indicators in a site-level CSR reporting process through a stakeholder dialogue; and (4) obtain a “representative diversity” of indicators at the interface of site-level and higher-level CSR reporting contexts.