You may find some interesting answers here.

https://www.researchgate.net/post/What_are_the_various_practices_regarding_Reporting_Social_Responsibility_measures_in_Annual_Reports_of_Companies

https://www.researchgate.net/post/Does_anyone_measure_CSR

Respected Prof. Ljubomir Jacić,

Thank you very much for coming fwd and helping me out in my research issue. Thanks for sharing ideas on CSR. A new dimension of CSR is the perception of stakeholders of violation of CSR initiatives. This is commonly referred as Corporate Social Irresponsibility (CSiR). May I request you to share something on it as well? Did any researcher use it as moderator or mediator? 

Regards. 

I am not aware of mediation. Let me bring some relevant article about the issue of CSiR!

Article Corporate social irresponsibility: review and conceptual boundaries

Article Corporate social responsibility versus corporate social irre...

Article Washing Away Your Sins? Corporate Social Responsibility, Cor...