Abstract: A company CSR commitment, as stated in its Social
Report is, actually, perceived by its stakeholders?And in what
measure? Moreover, are stakeholders satisfied with the company
CSR efforts? Indeed, business returns from Corporate Social
Responsibility (CSR) practices, such as company reputation and
customer loyalty, depend heavily on how stakeholders perceive the
company social conduct. In this paper, we propose a methodology to
assess a company CSR commitment based on Global Reporting
Initiative (GRI) indicators, Content Analysis and a CSR positioning
matrix. We evaluate three aspects of CSR: the company commitment
disclosed through its Social Report; the company commitment
perceived by its stakeholders; the CSR commitment that stakeholders
require to the company. The positioning of the company under study
in the CSR matrix is based on the comparison among the three
commitment aspects (disclosed, perceived, required) and it allows
assessment and development of CSR strategies.