Evaluating the Process Quality of Taking CSR Through the Lens of Stakeholder Service

Improving the performance of corporate social responsibility (CSR) is often contemplated in terms of the quality improvement of taking CSR. In this context, measuring CSR performance is viewed as a foundational step. Given the qualitative essence of CSR, improving the quality of taking CSR should extend beyond the measurement of CSR performance—quantitative performance metrics. Nevertheless, within academic discourse, there is a notable absence of methodologies for evaluating the quality of taking CSR alongside performance measurement. This paper aims to develop a framework for evaluating the quality of taking CSR by treating CSR as a service directed towards various stakeholder groups and, in turn, linking service quality with the quality of taking CSR. The (CSR-related) literature is scrutinised by employing a mapping approach to elucidate CSR narratives from different perspectives. Drawing upon the Service Quality Gap Model, these perspectives and their stories are applied to evaluate the quality of taking CSR. The research contributes to evaluating the quality of taking CSR by presenting an evaluation framework grounded in the Service Quality Gap Model. Such evaluation is essential if corporations intend to improve their CSR performance, become more socially responsible, and align with the UN’s sustainable development goals (SDGs).