Business and researchers have paid increasingly more attention to corporate social responsibility (CSR) disclosure in term of their sustainable reports. These disclosures supply information for not only managers in strategic decision-making but also other stakeholders in measuring and evaluating corporate social performance (CSP). Although the development of literature on CSR disclosure, the CSR’s measurement is not yet unified because of different perspective and methodology. The question is how to measure CSP through analyzing CSR disclosure. This paper aims to present theoretical background of CSR and CSR disclosure. Based on the conceptual framework, the research exposes the drivers of CSR reporting as well as debates prior research on CSR disclosure and its consequences. Furthermore, a measurement method of CSP proposed built on CSR disclosure index in this paper. It devotes to enrich the corporate social responsibility reporting literature, offers implications for practice as well as outlines promising avenues for future research, especially in the differences of CSR disclosure among different countries.

中文翻译：

---

衡量企业社会绩效

就其可持续报告而言，企业和研究人员越来越关注企业社会责任 (CSR) 的披露。这些披露不仅为战略决策中的管理者提供信息，也为其他利益相关者衡量和评估企业社会绩效 (CSP) 提供信息。尽管社会责任披露的文献有所发展，但由于视角和方法论的不同，企业社会责任的衡量尚未统一。问题是如何通过分析CSR披露来衡量CSP。本文旨在介绍企业社会责任和企业社会责任披露的理论背景。基于概念框架，该研究揭示了企业社会责任报告的驱动因素，并讨论了先前关于企业社会责任披露及其后果的研究。此外，本文提出了一种基于CSR披露指数的CSP测度方法。它致力于丰富企业社会责任报告文献，为实践提供启示，并为未来的研究勾勒出有希望的途径，特别是在不同国家之间 CSR 披露的差异方面。