The Implementation of Two – Dimensional Model of Corporate Social Responsibility in Serbian Companies
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Abstract
The aim of the paper is to point out the possibilities of measuring the effects of corporate social responsibility (CSR) on the basis of two - dimensional model, developed by Quazi Ali M. and O’Brien D. (2000). The problem of measuring the effects of CSR occurs mainly due to the fact that it is difficult to estimate how qualitative factors contribute to competitiveness. The two-dimensional CSR model measures the corporate social responsibility from two perspectives. One is the company’s approach towards society, while another represents the cost / benefit ratio of CSR. Therefore, the model belongs to the category of socio-economic models.
In order to make a contribution towards the further researching of the model application, the empirical test have been made on the sample of 33 companies in Serbia. According to Quazi Ali M. and O'Brien D., the survey was based on a questionnaire consisting of 25 statements that covered significant issues in the field of corporate social responsibility. Factor analysis was used as a statistical method in the research.
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