Value Created through CSR Measurement Possibilities

This paper present a conceptual framework for measurement of value created through CSR. The method of GQM (Basili et al., 1994) was chosen for creating this value measurement framework. The framework takes in to account value creation possibilities through all four responsibility types proposed by Carroll (1999) and considers aspects of shared value (Porter and Kramer, 2011). Further adjustments of this framework will be made after surveying experts of CSR and VCC. Development of such framework would allow to measure all value created through CSR independently who has received it – company, stakeholders or society.