Corporate Social Responsibility in Corporate Finance: Determinants and Value Implications

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ISBN: 9786258571981 — 2026 Social and Humanities Sciences Academic

This book provides a synthesis of theoretical and empirical research at the intersection of corporate social responsibility (CSR) and corporate finance. CSR has emerged as one of the important topics in corporate finance and strategic management literature, particularly regarding firms’ broader societal roles and their implications for financial performance. This book provides a comprehensive review of theoretical frameworks and empirical evidence regarding the determinants of CSR engagement and its relationship with firm value and financial performance. The first section of the book examines the determinants of CSR by focusing research that examines how managerial characteristics and incentives, ownership structures, corporate governance mechanisms, board composition, stakeholder pressures, product market characteristics, and firm-level resources impact CSR engagement and disclosure practices.