Keywords
corporative social responsibility
competitiveness
How to Cite
Abstract
In this article we analyse new theoretical proposals about three main lines regarding the expenditure on corporative social responsibility (CSR) and construct indices by type of expense in CSR, as well as a competitiveness index. In order to do this, we have employed regression models to find what kind of expense in CSR directly affects the expected return. The new theoretical proposal puts into question a great deal of the empirical evidence of the relationship between CSR expenditure and the profitability of the companies that apply it.
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