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Exploring the business logic behind CSR certifications

机译：探索CSR认证背后的业务逻辑

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摘要

Research shows that CSR certification motives span from being symbolic to substantive. Prior studies have mainly focused on the differences between firms that hold and do not hold CSR certificates. This study explores if the extent of CSR certification is related to different business logic amongst firms who hold CSR certificates. The study utilizes full sample data from the Swedish commercial real estate industry to analyze the variance in motives and performance among firms with CSR certificates. The results indicate that firms that have a substantive CSR commitment have a business logic that entails a holistic and long-term perspective on both financial and CSR performance. However, substantive CSR commitment comes with greater staffing costs and lower financial returns as opposed to those of firms that obtain CSR certificates based on symbolic motives.
机译：研究表明，CSR认证的动机从象征性到实质性不等。先前的研究主要集中于持有和不持有CSR证书的公司之间的差异。本研究探讨了CSR认证的程度是否与持有CSR证书的公司之间的不同业务逻辑有关。这项研究利用了来自瑞典商业房地产行业的完整样本数据来分析拥有CSR证书的公司动机和绩效的差异。结果表明，具有实质性CSR承诺的公司具有业务逻辑，需要对财务和CSR绩效进行整体和长期的观察。但是，与基于象征动机获得CSR证书的公司相比，实质性的CSR承诺会带来更高的人员成本和更低的财务回报。

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