Web of Science: 3 citas, Scopus: 2 citas, Google Scholar: citas
Efficiency and Sustainability of CSR Projects
Bosch Badia, Maria Teresa (Universitat de Girona. Departament d'Economia)
Montllor i Serrats, Joan (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa)
Tarrazón Rodón, Ma. Antonia (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa)

Fecha: 2017
Resumen: The progressive expansion of Corporate Social Responsibility (CSR) has been accompanied by an increasing interest from regulators and market analysts. Governments and supra-national organisations have issued guidance rules on CSR, while market analysts have created a set of gatekeepers focused on its evaluation, publishing rankings and comparative reports. The UN Global Compact and the sustainability indexes are two relevant examples. The complexity and some of the functions of this CSR infrastructure have common features with the financial system. Information is at the core of both. The distinction between information and noise is central for building up efficient financial markets. The aim of this paper is to analyse how information can be separated from noise in CSR. To this end, we develop a qualitative model that centres on the following variables: the CSR features of the project under consideration, its financial features, its relationship with corporate strategy, the performance metrics for its analysis, the different kinds of risk it involves, and its impact on value creation. This model relies on two common functions that we identify in the CSR infrastructure and the financial system: the defining function and the performance information function. The model is applied to Adidas' CSR policy.
Derechos: Aquest document està subjecte a una llicència d'ús Creative Commons. Es permet la reproducció total o parcial, la distribució, la comunicació pública de l'obra i la creació d'obres derivades, fins i tot amb finalitats comercials, sempre i quan es reconegui l'autoria de l'obra original. Creative Commons
Lengua: Anglès.
Documento: article ; recerca ; publishedVersion
Materia: CSR ; Informational efficiency ; Sustainable projects ; Global Compact ; Adidas
Publicado en: Sustainability, Vol. 9 Núm. 10 (September 2017) , p. 1714, ISSN 2071-1050

DOI: 10.3390/su9101714

18 p, 236.8 KB

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