CSR Initiatives Across the Value Chain

Journal of Corporate Accounting and Finance, March 2013

28 Pages Posted: 30 Aug 2013

See all articles by Dennis Caplan

Dennis Caplan

State University of New York (SUNY) at Albany

Saurav K. Dutta

State University of New York (SUNY) at Albany

Raef A. Lawson

Institute of Management Accountants

Date Written: March 2013

Abstract

The value chain is a widely used framework to assess and manage corporate profitability. This paper explores how companies manage their CSR efforts along this framework. We develop a generic value chain that has three links upstream and one link downstream. We analyze qualitative data from CEO letters that accompany the CSR reports of 32 global companies across four industries, in order to assess the relative emphasis of the five links in our value chain. We document differences across industries and also between U.S and non U.S. firms, in the CSR initiatives that the companies undertake and highlight.

Keywords: value chain, corporate social responsibility, sustainability, supply chain

Suggested Citation

Caplan, Dennis and Dutta, Saurav K. and Lawson, Raef A., CSR Initiatives Across the Value Chain (March 2013). Journal of Corporate Accounting and Finance, March 2013. Available at SSRN: https://ssrn.com/abstract=2279137

Dennis Caplan

State University of New York (SUNY) at Albany ( email )

135 Western Ave
Building, Room 109
Albany, NY 12222
United States

Saurav K. Dutta (Contact Author)

State University of New York (SUNY) at Albany ( email )

135 Western Ave
Building, Room 109
Albany, NY 12222
United States

Raef A. Lawson

Institute of Management Accountants ( email )

10 Paragon Drive
Montvale, NJ 07645-1760
United States
2014741532 (Phone)
2014741603 (Fax)

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