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Integrating CSR Activities Into Financial Evaluations

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https://ir.library.oregonstate.edu/concern/defaults/c821gk90c

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  • Watching how Oregon State is working to combat some of the complex social issues that plague the world today by placing student success at the top of their strategic priority list, the Oregon State Investment Group (OSIG) believes that by leveraging capital markets we can play our part in helping enhance student success at the university. Thus we are looking to raise $1,000,000 in funding for a Socially Responsible Investing (SRI) fund where students can learn socially responsible investing practices and acquire the skills they need to succeed in the market place. Ultimately we believe that capital markets can be leveraged to generate both impact and income, and that SRI will become a critical tool employed by both the public and private sector to solve the greatest challenges of the 21st century. Nevertheless, the greatest challenge for socially responsible investors stems from the lack of tools that allow them to accurately price in the value of a publically traded company’s Corporate Social Responsibility (CSR) activities. This results in asymmetric markets where the perceived value of a firm does not accurately reflect its intrinsic value. Thus the goal of this paper is to develop a theoretical foundation that links a firm’s CSR activities to how they create value for the firm, construct an Environmental, Social and Governance (ESG) framework that allows investors to categorize and organize a firm’s CSR activities, and then create a methodology that allows investors to use the ESG framework to translate a firm’s CSR activities into numerical values that can be inputted into traditional financial models used to evaluate the value of a publically traded company. After exploring academic literature and numerous case studies on this topic, we argue that the concept of Shared Value provides a strong theoretical framework that explains how a firm’s CSR activities add value to the organization and that the shareholder value methodology provides a robust foundation from which we are able to build our own ESG integration methodology upon.
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file details Integrating_CSR_Activites_Into_Financial_Evaluations.pdf 2017-07-17 公开 下载