Even though sustainable development concept originally included a clear social mandate, since a long time this social dimension has been neglected amidst abbreviated references to sustainability that have focused on economic and environmental issues. Lately, literature which concerns company’s social performance evaluation is more and more important. However, it usually focuses on one aspect of organization, production system. Now, social performance is a hot topic for researchers and it is one of major concerns of company leaders. In this context, many models and methodologies have been established in literature to assess company’s social performance, since it has become an important issue for society. However, few of them analyze social impacts. Assessing company’s social performance is an issue always new for any management team. So, by this work we try to answer the following questions: How to assess social performance of a large or Small and Medium-sized Enterprises? Are there tools or methods to make this assessment? Is everything can be assessed? What parameters are included in this assessment? In this paper, we present a conceptual model to perform company’s social performance assessment, based on issues which significantly affect the society.
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