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Value Creation via Corporate Social Responsibility: The Case of Emerging Countries
Abstract
The concept of creating company value is constantly evolving due to globalization, changing business realities, and the widely expanded idea of corporate social responsibility (CSR). The purpose of the chapter is three-fold. Firstly, it describes CSR involvement and CSR reporting practices in emerging countries. Secondly, it presents different theories related to value creation. Thirdly, it investigates CSR value creation measurement and disclosure in emerging economies (Brazil, Chile, China, Colombia, Egypt, India, Indonesia, South Korea, Malaysia, Peru, Russia, Taiwan, Thailand, Turkey, and Vietnam). The authors conducted content analysis of all publications concerning CSR issues and value creation in emerging countries over the years 1984-2019 included in Scopus database. Among publications over the years 2014-2019, several concerned strictly CSR implications to value creation in emerging economies.
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