Social Performance: Definitions, Theoretical Models, and Measurement Indicators

Abstract

Social performance has become a major concern for organizations, going beyond financial considerations to encompass issues related to employee well-being, working conditions, and corporate social responsibility. Previously overshadowed by a predominantly economic approach, it is now recognized as a key driver of overall organizational performance. However, its conceptualization remains a subject of debate, and its measurement poses a significant methodological challenge. This article provides an in-depth analysis of social performance by situating it within the broader framework of organizational performance. Through a literature review, it examines the main theoretical approaches, identifies key reference models, and highlights the indicators used to assess its impact. By reviewing existing literature, this study explores various conceptualizations of social performance and the models developed for its implementation. The methodological approach is based on an analysis of a body of academic publications to identify prevailing trends, particularly the evolution of evaluation approaches and the increasing integration of social concerns into organizational management. The findings highlight a gradual shift from a purely economic perspective to a more holistic approach to corporate social responsibility, underscoring the growing importance of balancing economic objectives with social commitments.