A Fuzzy Approach to Improve CSR Reporting: An Application to the Global Reporting Initiative Indicators

Organizations’ activities impact on environment, economy and society. The recognition of business effects is the basis of the Corporate Social Responsibility (CSR). Nevertheless, not all social responsibility issues have the same relevance for every organization. The evaluation of CSR performance depends on those dimensions and stakeholders that are really affected by company activities. Moreover, there is the necessity to create appropriate measures to quantify the relevant sustainability aspects for an organization. This paper proposes a fuzzy AHP to support decision makers for effectively determining which Global Reporting Initiative (GRI) indicators are the most significant in the CSR assessment.