Social disclosure rating system for assessing firms' CSR reports

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Corporate social responsibility, firm value and financial performance in Brazil (2011, background): “Such studies have evaluated the reasons for social disclosure, the lack of uniformity, the need for audit and even the use of social disclosure as a measure to CSR (Lerner and Fryxell, 1988; Ullman, 1985; Archel et al., 2009; Said et al., 2009; Sutantoputra, 2009).”
Corporate social responsibility disclosures over time: evidence from Malaysia (2013, background): “, 2005) and can be verified or traced back (Sutantoputra, 2009).”
Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model (2016, background): “It is widely expected by CSR advocates that socially responsible business entities should implement meaningful social and environmental initiatives, adhere to the principles of transparency through public reporting of these initiatives and their effectiveness, plus implement external assurance syste”
Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies (2010, methodology): “Using the rating systems of Sutantoputra (2009) on social performance and Clarkson, et al., (2008) on environmental performance which were developed based on GRI reporting, we evaluate firms' CSR performance.”