Facts, evidences and values: discordance in CSR actions and intents

Abstract

Through my thesis work, I will conduct a research about CSR focusing on a particular industry which is really into this topic. I will start with a content analysis which considers at what extent declared values are followed by coherent actions in the corporate sustainability field. Another important question I would like to answer is about how it is possible that a firm, just declaring to promote certain values, without actually following them, could obtain a positive performance. Or similarly, I would consider in which ways one firm, by promoting certain values, could obtain positive results, though different from the expected ones.