In the last decades, Corporate Social Responsibility (CSR) has been deeply studied. Many researchers focused on the best social report form underlining advantages, and they shown that these documents follow more and more often balance-sheets. This work analyses the relation between the writing of social report and both with the profitability and with the technical efficiency. The outcomes suggest that Corporate Social Responsibility improves firm profitability and expands firm market share. Moreover, the relation between the writing of social report and technical efficiency shows that firms interested in Corporate Social Responsibility are also the most efficient, from a technical point of view.
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Paper provided by Institute for Economic Research on Firms and Growth - Moncalieri (TO) in its series CERIS Working Paper with number
200810.
Find related papers by JEL classification: B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - Semiparametric and Nonparametric Methods L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General Z13 - Other Special Topics - - Cultural Economics - - - Social Norms and Social Capital; Social Networks Economic Anthropology
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