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Journal Article

On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement

Walter F. Abbott and R. Joseph Monsen
The Academy of Management Journal
Vol. 22, No. 3 (Sep., 1979), pp. 501-515
Published by: Academy of Management
Stable URL: http://www.jstor.org/stable/255740
Page Count: 15
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement
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Abstract

This article develops a corporate social involvement disclosure scale based on a content analysis of the annual reports of the Fortune 500 companies. Three results are shown: (1) the change over time of these corporations' social involvement, (2) the direction and scope of this involvement, and (3) the effect that corporate social involvement appears to have on corporate profitability.

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