Analiza metodologije ocjenjivanja indeksa društveno odgovornog poslovanja
Analysis of the Socially Responsible Business Index Assessment Methodology

Summary/Abstract: The authors of the paper aim to present the development of the CSR index and conduct a comparative analysis of the methodology for assessing the three CSR indices (DJSI RobecoSAM Corporate Sustainability Assessment, CDP Climate, Water & amp; Forests Scores and Sustainalytics’ ESG Risk Ratings) according to five quality criteria (coverage, methodology, materiality, data quality and expertise of the research team). Also, the authors aim to determine whether the selected indices of socially responsible business meet the set quality criteria. Although company sustainability reports serve to communicate relevant data on the economic, environmental and social impacts of companies to stakeholders, in parallel, more and more ratings, scales, and indices have been developed to measure, compare or reward company sustainability and respond to stakeholder interests for relevant data.

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