Corporate social responsibility is a crucial part of a company's strategy plan. It is a response to various issues in industrial companies such as governance, labour practices, environment, consumers, and community. The objective of Social Responsibility (SR) is to contribute to sustainable development. Considering the challenges, we developed a new Social Responsibility Performance Index (SRPI) model according to the principles and core subjects in the ISO 26000 standard. Our model's originality is based on a holistic approach by using Structural Equation Modelling (SEM), to assess and validate the simultaneous contribution of all the relationships estimated between the seven core subjects and their issues. The SRP index will indicate the extent to which a company has social responsibility and in which issues it lacks such responsibility if any. The SRPI model has been implemented in the first combined-cycle power plant in Morocco. A questionnaire survey was created to test the model by collecting perceptions from company's stakeholders. Our findings show that the index score for each core subject ranges from 62% to 70%. However, some issues must be more valued by the company to enhance the SRP index. Finally, to improve the SRPI model other implementations are in progress within various companies.

企业社会责任是公司战略计划的重要组成部分。它是对工业公司各种问题的回应，例如治理、劳工实践、环境、消费者和社区。社会责任 (SR) 的目标是为可持续发展做出贡献。考虑到这些挑战，我们根据 ISO 26000 标准中的原则和核心主题开发了新的社会责任绩效指数 (SRPI) 模型。我们模型的独创性基于使用结构方程建模 (SEM) 的整体方法，以评估和验证七个核心主题及其问题之间估计的所有关系的同时贡献。SRP 指数将表明公司承担社会责任的程度以及在哪些问题上缺乏这种责任（如果有的话）。SRPI 模型已在摩洛哥第一座联合循环电厂实施。通过收集公司利益相关者的看法，创建了问卷调查来测试模型。我们的研究结果表明，每个核心科目的指数得分在 62% 到 70% 之间。但是，公司必须更重视一些问题才能提高SRP指数。最后，为了改进 SRPI 模型，各个公司都在进行其他实施。我们的研究结果表明，每个核心科目的指数得分在 62% 到 70% 之间。但是，公司必须更重视一些问题才能提高SRP指数。最后，为了改进 SRPI 模型，各个公司都在进行其他实施。我们的研究结果表明，每个核心科目的指数得分在 62% 到 70% 之间。但是，公司必须更重视一些问题才能提高SRP指数。最后，为了改进 SRPI 模型，各个公司都在进行其他实施。