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

Di Berardino, Daniela
Writing – Original Draft Preparation
;
De Nicola, Manuel
Writing – Review & Editing
;
Anees, Umair
Membro del Collaboration Group
2021

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.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11575/119464
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