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De zakelijke baten van verantwoord ondernemen


  • R. Jeurissen
  • A. Pater
  • R. Cappen


In this paper, we explore the business value of corporate social responsibility. Hitherto, corporate social responsibility is merely conceived as business activities that have a negative effect on the firm’s profit. We argue that social responsibility should not only be considered as costs but also as the source for value creation for the business. We introduce a model, which features two dimensions of value creation: intangible value creation and accounted value creation. In this paper, we show how corporate social responsibility can lead to shareholder’s value through these two dimensions.

Suggested Citation

  • R. Jeurissen & A. Pater & R. Cappen, 2006. "De zakelijke baten van verantwoord ondernemen," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business, Review of Business and Economic Literature, vol. 0(2), pages 213-236.
  • Handle: RePEc:ete:revbec:20060202

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