КОРПОРАТИВНА СОЦІАЛЬНА ВІДПОВІДАЛЬНІСТЬ ТА ПРИБУТКОВІСТЬ КОМПАНІЙ: КОНЦЕПЦІЯ МОДЕРУВАЛЬНОЇ ФУНКЦІЇ РЕПУТАЦІЇ ФІРМИ ТА ДОСТУПУ ДО КАПІТАЛУ
Анотація
Метою статті є дослідження вплив корпоративної соціальної відповідальності на фінансові показники компаній за допомогою доступу до капіталу та репутації фірми як посередницьких показників. У дослідженні викладено складові концепції механізму, за допомогою якого корпоративна соціальна відповідальність призводить до фінансових показників фірм: компанії із розвинутою практикою корпоративної соціальної відповідальності мають, як правило, кращі можливості для досягнення кращої репутації, що перетворюється на покращення фінансових показників, а також компанії можуть зменшити обмеження капіталу, беручи участь у діяльності з КСВ. Як результат висновками є рекомендація компаніям зміцнити свою репутацію та розширили доступ до капіталу, що в кінцевому підсумку призведе до покращення фінансових показників, щоб корпоративна соціальна відповідальність стала основною частиною їх діяльності.
Посилання
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