Corporate social responsibility : an economic and financial framework

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      <subfield code="a">Heal, Geoffrey</subfield>
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      <subfield code="a">The author analyzes corporate social responsibility (CSR) from economic and financial perspectives, and he suggests how it is reflected in  financial markets. CSR is defined as a programme of actions to reduce externalized  costs or to avoid distributional conflicts. It has evolved in response to market failures, a Coasian solution to problems associated with social costs. The analysis suggests that there is a resource-allocation role for CSR programmes in cases of market failure through private-social cost differentials, and also where distributional disagreements are strong</subfield>
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      <subfield code="g">01/07/2005 Tomo 30 Número 3  2005 , p. 387-409</subfield>
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