Влияние корпоративной социальной ответственности на рыночную капитализацию компаний 
Козикина А.В.

1
Введение

2
Корпоративная социальная ответственность

3
Положительное влияние КСО
Соотношение КСО о и финансовых показателей

4
Отрицательное влияние КСО
Подходы к измерению КСО
Индексы репутации
Отсутствие зависимости

5
Таблица 1. Измерения КСО, включенные в основные показатели индексов репутации
Анкеты на основе опросов

6
Выбор подхода для исследования
Одномерные исследования

7
Таблица 2. Преимущества и недостатки подходов к измерению КСО
Социальный индекс MSCI KLD 400

8
Рис. 1. Соотношение секторов экономики в MSCI KLD 400 на февраль 2019 г.
Измерение финансовых показателей компании

9
Методология: анализ панельных данных

10
Рис. 3. Модель с детерминированными эффектами в программе Stata/MP

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Рис. 4. Модель со случайными эффектами в программе Stata/MP

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Заключение
Результаты

13
Литература

Ключевые слова: «зеленая» экономика, корпоративная социальная ответственность, корпоративная стратегия, экологические показатели

Аннотация

Эмпирическая работа показывает, что успешные компании, как правило, имеют высокий уровень социальной ответственности, но приводит ли высокая социальная ответственность к росту прибыли? В статье предпринята попытка проанализировать деятельность 262 компаний, входящих в индекс MSCI KLD 400, в 2014–2018 гг. и выявить характер взаимосвязи между этими показателями.

Журнал: «Управленческий учет и финансы» — №1, 2020 (© Издательский дом Гребенников)
Объем в страницах: 14
Кол-во знаков: около 27,798

DOI

10.36627/2587-8360-2020-1-1-40-53 — https://doi.org/10.36627/2587-8360-2020-1-1-40-53

* Деятельность Meta (соцсети Facebook и Instagram) запрещена в России как экстремистская.

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Козикина Аполлинария Витальевна

Козикина Аполлинария Витальевна

Администратор продаж компании Pernod Ricard Rouss.

г. Москва

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