CSR and human capital as levers for enhancing shareholder value creation. An early investigation of the largest European companies Online publication date: Mon, 10-Jul-2017
by Cecilia Casalegno; Michela Pellicelli; Chiara Civera
Global Business and Economics Review (GBER), Vol. 19, No. 4, 2017
Abstract: This study examines how to strengthen human capital by using CSR practices and how this can affect the shareholder value creation, considering the human factor as part of the intellectual capital filled from the rising of the knowledge. The research will show a positive link between the strengthened CSR practices and the results concerning human capital productivity. A qualitative methodological approach based on the case analysis of a few largest European companies' CSR practices towards human capital and a quantitative analysis of their human capital principal indexes and the link with shareholder value creation are proposed. Results will highlight a strong link between CSR and human capital results, underlining for managers the need to invest in those practices. Whilst, being the largest companies analysed part of peculiar industrial sectors, results concerning shareholder value creation will appear to be dependent and vary on some other contingency variables, such as the reputation connected to the industry effect.
Online publication date: Mon, 10-Jul-2017
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the Global Business and Economics Review (GBER):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email email@example.com