Empirikus bizonyítékok a vállalatok társadalmi felelősségvállalásának pozitív befektetői és fogyasztói megítélésére.

The importance of corporate social responsibility has been recognised by responsible business leaders for many decades, and as a result this approach has started to flow into corporate policies and practices. Nowadays, CSR is identified by the business world as the second pillar of the widely recognised ESG framework, which is a mandatory part of companies' annual reporting under EU legislation. Since the relevant EU Directive was issued, a large body of research has sought to demonstrate that corporate responsibility is not only a noble gesture to society to achieve a higher purpose, but also a financially rewarding investment with a positive return. International publications on this subject have convincingly demonstrated that these efforts by companies are appreciated by stock market investors, which is reflected in the increase in the share price and the market capitalization of the company. However, much less attention has been paid to the impact of CSR on consumer perceptions. This study addresses this research gap, using brand value as a measure of consumer perception. Using data from 26 large international companies between 2012 and 2021, the author demonstrates with appropriate statistical tools that CSR is in a significant positive relationship not only with investor perceptions but also with consumer perceptions. [ABSTRACT FROM AUTHOR]