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ㅁ Abstract : Corporate social responsibility (CSR) performance is a multidimensional construct. This multidimensionality has generated substantive concerns regarding the clarity of the CSR performance construct and the robustness of its empirical proxies, raising questions regarding the construct validity and reliability of common empirical measures of CSR performance. At present, there are three major suppliers of corporate social responsibility (CSR) performance ratings: Thomson Reuters (ASSET4); MSCI (ESG Intangible Value Assessment (IVA)); and Sustainalytics (ESG Indicator). Almost all large-scale empirical studies dealing with CSR reporting use only one of the three providers as the source for their CSR performance measures. The purpose of our study is to review the CSR performance constructs and proxies employed in studies published in a select set of influential journals and working paper series, and to illustrate how the results of CSR studies might be influenced by the selection of CSR performance proxies. We situate our analysis within broader academic debates concerning the calibration of construct and proxy convergence and precision, which provides a basis for evaluating the empirical durability of CSR performance constructs across proxy specifications. Using a combination of statistical techniques and interviews with professionals involved in the CSR performance ratings and investment industry, our analyses illustrate the potential for empirical results to be significantly sensitive to proxy selection and provide qualitative evidence that helps explain the need for more precise and thorough construct and proxy development. We believe that this research is critically important because the social and environmental accounting literature is building on significant results generated by different proxies for CSR performance.