Commitment, Revelation, and the Testaments of Belief: The Metrics of Measurement of Corporate Social Performance
探讨企业社会绩效测量中的三个核心指标：绩效评估、绩效测量和绩效感知与信念，并针对后两个指标提出理论命题，分析影响测量行为的因素。
Three characteristic problems in the measurement of corporate social performance (CSP) center around the need to measure three “metrics”: the metric of performance evaluation (M1), the metric of performance measurement (M2), and the metric of performance perception and belief (M3). The central issues in each metric are commitment, revelation, and belief, respectively. This article discusses each metric and provides sets of theoretical propositions under M2 and M3 describing behavior in those contexts. Some of the propositions inM2form an explicit partial theory of factors affecting the likelihood of CSP measurement. Those under M3 are developed from more general ones in the theory of testaments.