**6. Conclusion and future research**

Very few studies have attempted to formulate a framework of analysis that systematically documents or prioritizes CSR practices. This research set out to construct a comprehensive CSR index that aimed to understand and analyze CSR practices within Saudi corporations. It takes into account stakeholders' judgments and facilitates meaningful rankings and comparisons of their CSR priorities. Most previous CSR literature fell short in addressing this issue. Given the shortcomings of the existing indices, the study proposed and constructed a CSR index based on the AHP methodology. Expert judgments were collected through a survey of people from the corporate sector as well as the wider community. The proposed index has been verified by implementing it in the same business environment. Local corporations in the service sector were investigated and their performance was evaluated and finally they were rated by the proposed index.

Extant CSR studies are usually one-dimensional, tending to focus on environmental and community issues and using secondary data sources, both of which are considered shortcomings. This research overcomes these shortcomings by collecting original data and by using the AHP model that extends beyond the restrictions of previous approaches. The AHP makes it possible to analyze CSR practices in a multi-dimensional context.

The findings demonstrate that Saudi companies do not view CSR mainly in terms of philanthropy given that employment and production efficiency emerge as the most highly ranked corporate priorities. This confirms the view that Saudi businesses are moving towards adopting CSR practices as part of their corporate strategy. This further highlights the need for a robust CSR index for the Saudi corporate sector.

*Measuring Corporate Social Responsibility Performance: A Comprehensive AHP Based Index DOI: http://dx.doi.org/10.5772/intechopen.94463*

Using an AHP based index helped analyze CSR practice in a multi-dimensional fashion and identify CSR obligations in a transparent manner.

For future research the proposed model can be easily replicated or modified in similar situations not only inside Saudi Arabia but in other countries around the world. Furthermore, the findings can be used to facilitate CSR best practices across borders.
