{"title":"CSR Strategies, Investment Efficiency and Sustainable Growth","authors":"Daniela Di Berardino, M. De Nicola, U. Anees","doi":"10.1109/ICTMOD52902.2021.9739320","DOIUrl":null,"url":null,"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.","PeriodicalId":154817,"journal":{"name":"2021 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD)","volume":"54 6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"2021 IEEE International Conference on Technology Management, Operations and Decisions (ICTMOD)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/ICTMOD52902.2021.9739320","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
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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