Hi Genc, 

you may consider the categorization of Asset4 ESG by Thomson Reuters Datastream. It defines CSR performance on the following 7 levels: 1) Employment quality 2) Health & safety 3) Training & development 4) Diversity 5) Human rights 6) Community 7) Product responsibility. Each of these levels is then composed by minor levels of sub-information. I think this classification, among others (e.g. GRI), is quite popular because Asset4 by Datastream is largely adopted by researchers in this field, at least for listed companies. You may also consider the classification of Bloomber for the same reasons. Bye, Fabio.

GRI G4 is good

Thank you Fabio and Edwin. Those are very useful methods to categorise the reports sections.

I was thinking about KLD as well.

Please let me know if there is any paper which uses such categorisations.

Thanks

Genc,

If you haven't checked out ISO 26000 I would as it has different core competences as well.  Sorry for the lateness of this answer and have a great day.

Wes

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Thank you very much Wes. Very good articles indeed.