Abstract:
Recently, important challenges have taken place and many discussions have started among academics, auditors, university researchers (research fellows) and managers about Corporate Social Responsibility (CSR). In Anglo-Saxon countries the management literature shifted from a maximization profit theory to a wider concept: the creation of value for shareholders. However, the developing of these studies has stressed the importance to enlarge the benefits delivered not only to shareholders, but also to stakeholders.
The objective of this dissertation is to contribute to the large mosaic of theories and evidences concerning the role of CSR, focusing on reporting of CSR in multinational firms and finding a strict correlation between commitment in Environmental, Social and Governance (ESG) aspects and the economic performance of these companies.
