Institutional isomorphism of CSR performance measurement

A case of Japanese homebuilding company

Abstract

Sustainable companies are needed to prioritize their CSR issues in order to measure CSR performance. In this paper, we explore the case of Japanese homebuilding company from the perspective of the new institutionalism to show the institutional isomorphism of corporate CSR performance measurement. Our findings show that the isomorphism of the practice of determining materiality of CSR issues and defining CSR performance measures. We also found that the linkage between CSR activities and CSR performance measures.