企业社会责任战略、投资效率与可持续增长

2021 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD) Pub Date : 2021-11-24 DOI:10.1109/ICTMOD52902.2021.9739320

Daniela Di Berardino, M. De Nicola, U. Anees

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摘要

本文旨在探讨企业社会责任活动、投资效率和可持续价值之间的关系。样本包括2021年8月从B-Lab数据库中提取的119家意大利认证福利公司。采用OLS回归模型，分析旨在验证企业社会责任战略推动企业更有效的投资，以及良好的资源配置是否可以从利润价值转向社会价值。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CSR Strategies, Investment Efficiency and Sustainable Growth

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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2021 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD)

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