Impact Measurement and Performance Analysis of CSR (IMPACT)

Report on cross-WP compilation and assessment of CSR performance & impacts on EU objectives

After developing the conceptual and empirical frameworks which form the theoretical basis of the IMPACT project, four empirical methods have been applied for researching CSR and its effects on companies and society at large: econometric analyses of data from different sources (e.g. an own survey of several thousand companies, mainly SMEs; data from existing data bases like Sustainalytics, Asset4, MIP 2005, MIP 2009); nineteen company case studies; five network studies; and a two-rounded Delphi study. An overview of all the data collected and used in IMPACT can be found in Table 1.

This report is now meant to synthesize empirical results on CSR performance and impacts from all the empirical work packages on three target areas: Environment; Quality of Jobs; Economics. The overall background for the analysis is made up of EU policy goals. To derive synthesised information presented in this report, IMPACT triangulated results from all the different work packages and methods throughout the project. This roughly means to put all the – quantitative as well as qualitative - information together, identify important findings, compare findings, clarify contradictions and finally draw overarching conclusions. Thus, the following pages are kind of a distillate of all the empirical work and based on hundreds of pages of scientific research.

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