The study of the impact of leverage on the relationship between corporate social responsibility and the value of the company

Автор: Ershova N.A., Mironova O.V., Sergeeva N.V.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 12-1, 2023 года.

Бесплатный доступ

Corporate Social Responsibility (CSR) is a strategic investment that brings a lot of economic benefits to the company in the long term. CSR can be used as a new marketing tool for a company if it is constantly being implemented. Thus, CSR plays an important role in increasing the value of the company as a result of increasing the company’s sales through various social activities in the environment. This article examines the impact of corporate social responsibility (CSR) disclosure and leverage on the value of a firm, taking into account profitability as a constraining variable

Corporate social responsibility, company value, leverage, profitability, environmental aspects

Короткий адрес: https://sciup.org/142239335

IDR: 142239335   |   DOI: 10.17513/vaael.3133

Статья научная