This panel proceeds from the observation that the CSR movement has not yet articulated a coherent strategy for aligning social responsibility with the core objectives of corporate management. We argue for a more pragmatic approach that proceeds from the motivations and limitations of corporate...

Performance measures shall enhance the performance of companies by directing the attention of decision makers towards the achievement of organizational goals. Therefore, goal congruence is regarded in literature as a major factor in the quality of such measures. As reality is affected by many...