Dear Michelle, There is an interesting paper on "Corporate social responsibility authenticity ".. Published by: Jurnal of Business research: https://www.deepdyve.com/lp/elsevier/corporate-social-responsibility-authenticity-investigating-its-McYhSfA4He

May be is a good start ... Kind regards....

Hello

if your research belongs to the developed paradigm (positivism and interpretativism) I think that only scales of measures built to measure stakeholder satisfaction can detect the influence of CSR on society. These scales will be used to measure the satisfaction of employees, suppliers, customers, the civilian population living near the company, minority shareholders and other stakeholders (depending on the business activity) before and after after the implementation of a CSR approach. It is possible to question these stakeholders after a period equal to the medium term (3 years) after the implementation of a CSR approach but there is a risk of omitting the conditions before the CSR. The theoretical literature (Carroll, Freeman) and empirical (Voice of the customer: Customer satisfaction ratio based analysis contains several examples of these scales.

If the research belongs to constructivism and if you use a methodology of the type: research-action or research-intervention, it is possible to appreciate by yourself the evolution of the activity within the enterprise which sets up a CSR approach while determining perceptions and discerning the opinions of the stakeholders with regard to the evasion of the rules and the improvement of the working conditions beyond the legal requirements

Financial indicators are not a "good" proxy for detecting the influence of CSR on the company. The most reliable financial indicators (EVA or NPV) can best detect the influence of CSR on the "well-being" of financial capital providers. There is, however, a financial indicator that can measure the effect of CSR on the well-being of stakeholders, but it is still in the testing and development phase. It is an indicator initiated by: Brandenburger, A.M., & Stuart, H. W. (1996). Value-based business strategy. Journal of Economics & Management Strategy, 5 (1), 5-24. and developed by: Charreaux, G. (2007). The partnership value: towards an operational measure. Accounting-Control-Audit, 13 (1), 7-45.

You may want to check the following papers:

Corporate social responsibility: A process model of sensemaking K Basu, G Palazzo - Academy of management review, 2008 - journals.aom.org

Corporate social responsibility authenticity: Investigating its antecedents and outcomes S Alhouti, CM Johnson, BB Holloway - Journal of Business Research, 2016 - Elsevier