Purpose – This paper aims to identify the main barriers to the development of Corporate Social Responsibility (CSR) in the view of a leading Non-governmental Organization (NGO). The proposed methodology evaluates the importance attached to different classes of barriers to CSR from a privileged perspective of a Brazilian NGO. Theoretical framework – This research was based on the current theory of barriers to CSR initiatives and multicriteria decision making. Design/methodology/approach – The Analytic Hierarchy Process (AHP) method was used for the assessment and prioritization of barriers to CSR through expert opinion. Ranking stability was tested by sensitivity analysis of the assigned weights. Findings – The results indicate that the main barrier is the lack of top management commitment. By contrast, the least determinant barriers were the lack of social auditing, diversity, and customer awareness. Originality/value – The article contributes by extending the application of multiple-criteria decision-making methods to CSR and evaluating the relative importance of the barriers. This study also offers empirical results that extend the discussion on barriers to social responsibility, guiding managers and decision makers who lead CSR initiatives in organizations to understand which barriers should be overcome, and where to spend managerial effort on. Keywords - Analytic hierarchy process; Multicriteria decision making; CSR; Non-governmental organizations; Sustainable development.
Barriers to Corporate Social Responsibility: perceptions of a leading non-governmental organization
