Corporate Social Responsibility and the Value of a Firm

  • Yonghyup Oh
Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)


This chapter illustrates a conceptual method of valuing a firm that reflects corporate social responsibility. According to this method, a firm conforming more to environmental standards than others has ceteris paribus a higher firm value. This method combines the ethical aspects of a firm’s activities and the taxation as public policy institution while respecting the cash value of a firm.


Sustainability valuation Sustainability accounting Cash flow valuation Circular economy 


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Yonghyup Oh
    • 1
  1. 1.University of AntwerpAntwerpBelgium

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