What is the Akatu Scale of Business Social Responsibility? Who can answer the questionnaire?
The Akatu Scale proposes a set of 60 Akatu-Ethos References of Business Social Responsibility (BSR) that, once answered, allows businesses to be placed in four categories according to their practices of social responsibility. The Akatu Scale was developed from studies that indicated the current status of the practices of business social responsibility. Based on the results of these studies, 60 references were established that express the practices most commonly adopted in Brazilian companies and in companies that are benchmarks in business social responsibility. These practices were included in a survey with the consumer, explaining which are most and least important in order to weight them, resulting in the Akatu Scale. The consumer has access to the companies’ answers and their categories, and may use them to decide which companies give value to BSR. It is therefore important to have an instrument to (a) help the consumer evaluate companies according to their BSR rating, (b) encourag
