Construct an Index for Measuring Corporate Social Responsibility Activities for Developing World: Evidence from Sri Lanka

Researchers believed the lack of research on the developing world because of CSR measuring problem. Many CSR relationship studies in developed world used their own CSR indices but not in developing world. This study filled this gap by introducing a CSR index for measuring CSR activities in developing countries like Sri Lanka. The main aim of this study was to develop a suitable index to measure the CSR activities. The main research problem was how to develop a CSR index based on the CSR framework developed by researcher in 2012 that was developed to identify the CSR activities in Sri Lanka. The academic contribution of this study was, using this index the CSR relationship research studies could be developed in developing world like Sri Lanka. Also the benefits can be disclosed in the developing countries like Sri Lanka. Researcher used the dichotomous process for developing the disclosure index.