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Typus
KomplettPlagiat
Bearbeiter
Hindemith
Gesichtet
Yes.png
Untersuchte Arbeit:
Seite: 69, Zeilen: 12-20
Quelle: Mackey et al 2007
Seite(n): 820, Zeilen: l.col: 33 ff.
It could be wise, if managers sometimes abandon efforts to maximize the present value of their firm’s future cash flows in favor of socially responsible activities that reduce the value of those cash flows. Obviously, identifying socially responsible activities that increase the present value of a firm’s cash flows is interesting in its own right. However, no new theory is required to explain why firms will pursue such activities, once identified. Such actions are consistent with received economic and financial theories of firm behavior. But new theory is required to explain why firms might pursue socially responsible actions that reduce the present value of their cash flows. Focusing only on these situations helps develop this critical aspect of the theory of CSR. In this way the model focuses on a central theoretical issue raised by those who study corporate social responsibility— that managers should sometimes abandon efforts to maximize the present value of their firm’s future cash flows in favor of socially responsible activities that reduce the value of those cash flows.

Obviously, identifying socially responsible activities that increase the present value of a firm’s cash flows is interesting in its own right (Godfrey, 2004; McWilliams & Siegel, 2001; Waddock & Graves, 1997). However, no new theory is required to explain why firms will pursue such activities, once identified. Such actions are consistent with received economic and financial theories of firm behavior. But new theory is required to explain why firms might pursue socially responsible actions that reduce the present value of their cash flows. Focusing the model only on these situations helps develop this critical aspect of the theory of corporate social responsibility.

Anmerkungen

The source is not mentioned.

This passage has been used already 11 pages further up: Fragment 058 01

Sichter
(Hindemith), SleepyHollow02

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