I benefici della Corporate Social Responsibility nella creazione di valore sostenibile: il ruolo delle risorse di competenza e del capitale reputazionale

Brunella Arru - , Marco Ruggieri - Dipartimento di scienze economiche e aziendali(DiSEA) Università degli > Studi di Sassari


Social responsibility has been studied from different disciplines, especially in moments of crisis like the present, where increases the relevance of the trade-off between costs and benefits of CSR practices implementation.

The observation of reality shows an increasing number of business oriented to integration of ethical, social and environmental issues into their strategies, trying to meet the expectations of a growing stakeholders audience.
The aim of this study was to analyze the most important scientific contributions, with particular attention to the approach focused on the effects of the company's key intangible resources generated by CSR investments. These give rise to benefits both internal, analyzed in light of the RBP, and external related to the company's reputation dimension.


Corporate Social Responsibility, CSR Benefits, Resource-Based Perspectives, CSR Reputation, Reputation Risk

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DOI: http://dx.doi.org/10.6092/2038-5498/7.1.17-41


Registered by the Cancelleria del Tribunale di Pavia N. 685/2007 R.S.P. – electronic ISSN 2038-5498


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