This paper aims to explore the relationship among CSR activities, investment efficiency and sustainable value. The sample includes 119 Italian certified Benefit Corporations extracted from B-Lab database at August 2021. Adopting the OLS regression model, the analysis aims to verify what CSR strategies push the firm to invest more efficiently and if a good resource allocation could shift from the profit value to social value.
CSR strategies, investment efficiency and sustainable growth
De Nicola Manuel
Writing – Original Draft Preparation
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2021-01-01
Abstract
This paper aims to explore the relationship among CSR activities, investment efficiency and sustainable value. The sample includes 119 Italian certified Benefit Corporations extracted from B-Lab database at August 2021. Adopting the OLS regression model, the analysis aims to verify what CSR strategies push the firm to invest more efficiently and if a good resource allocation could shift from the profit value to social value.File in questo prodotto:
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