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Corporate social responsibility is a crucial part of a company's strategy plan. It is a response to various issues in industrial companies such as governance, labour practices, environment, consumers, and community. The objective of Social Responsibility (SR) is to contribute to sustainable development. Considering the challenges, we developed a new Social Responsibility Performance Index (SRPI) model according to the principles and core subjects in the ISO 26000 standard. Our model's originality is based on a holistic approach by using Structural Equation Modelling (SEM), to assess and validate the simultaneous contribution of all the relationships estimated between the seven core subjects and their issues. The SRP index will indicate the extent to which a company has social responsibility and in which issues it lacks such responsibility if any. The SRPI model has been implemented in the first combined-cycle power plant in Morocco. A questionnaire survey was created to test the model by collecting perceptions from company's stakeholders. Our findings show that the index score for each core subject ranges from 62% to 70%. However, some issues must be more valued by the company to enhance the SRP index. Finally, to improve the SRPI model other implementations are in progress within various companies.

Corporate social responsibility performance index model from stakeholder's perspective: case of an industrial company