摘要：The main goal of this paper work is to suggest a framework which would help to determine where and what value might be created through Corporate Social Responsibility (CSR) in whole value creation chain. Concept of CSR is defined by the European Commission (2002, p. 5) and remembered by Steurer et al. (2005), CSR as “a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis”. Many authors have debated the different possibilities of simultaneously incorporating social, environmental and economic concerns into management thinking and practice (Aguilera et al. (2007) in organizational behavior; Buysse and Verbeke (2003); Starkey and Crane (2003); Barin-Cruz et al. (2006) in strategic management; Hall and Martin (2005) in technological innovations). All those scholars have been developing concept of CSR from different point of view. This paper work concerns value creation through CSR only as economical category. But therefore in order to indicate areas of possible value creation, various all above mentioned aspects of CSR concept are analyzed. The review of theoretical and empiric researches showed that value created through CSR for the company might emerge as a part of any of the following benefits: financial benefits, better quality, marketing benefits, better organizational culture, effectiveness doing business globally. This paperwork suggests a framework of value creation through CSR, considering CSR implementation might help to create shared value for few beneficiaries. The framework consists of all four types of responsibilities described by Carroll (1999), three major groups of beneficiaries (company, society, stakeholders) and areas of possible value creation. But, as theoretical research shows, this framework first should be adopted for value creation chain (VCC) before analyzing value creation through CSR possibilities in whole VCC. Considering specifics of CSR implementation in VCC the framework of evaluating value creation is suggested. The framework consists of seven stages which should be used as guidelines for program of empiric research. Further studies should concentrate attention on shared value creation through CSR in VCC where in every stage company is one of the beneficiaries. Measuring such value might be extremely difficult, because value received by stakeholders and society appear as use value quite often. DOI: http://dx.doi.org/10.5755/j01.ee.24.1.2016
其他摘要：The main goal of this paper work is to suggest a framework which would help to determine where and what value might be created through Corporate Social Responsibility (CSR) in whole value creation chain. Concept of CSR is defined by the European Commission (2002, p. 5) and remembered by Steurer et al. (2005), CSR as “a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis”. Many authors have debated the different possibilities of simultaneously incorporating social, environmental and economic concerns into management thinking and practice (Aguilera et al. (2007) in organizational behavior; Buysse and Verbeke (2003); Starkey and Crane (2003); Barin-Cruz et al. (2006) in strategic management; Hall and Martin (2005) in technological innovations). All those scholars have been developing concept of CSR from different point of view. This paper work concerns value creation through CSR only as economical category. But therefore in order to indicate areas of possible value creation, various all above mentioned aspects of CSR concept are analyzed. The review of theoretical and empiric researches showed that value created through CSR for the company might emerge as a part of any of the following benefits: financial benefits, better quality, marketing benefits, better organizational culture, effectiveness doing business globally. This paperwork suggests a framework of value creation through CSR, considering CSR implementation might help to create shared value for few beneficiaries. The framework consists of all four types of responsibilities described by Carroll (1999), three major groups of beneficiaries (company, society, stakeholders) and areas of possible value creation. But, as theoretical research shows, this framework first should be adopted for value creation chain (VCC) before analyzing value creation through CSR possibilities in whole VCC. Considering specifics of CSR implementation in VCC the framework of evaluating value creation is suggested. The framework consists of seven stages which should be used as guidelines for program of empiric research. Further studies should concentrate attention on shared value creation through CSR in VCC where in every stage company is one of the beneficiaries. Measuring such value might be extremely difficult, because value received by stakeholders and society appear as use value quite often.DOI: http://dx.doi.org/10.5755/j01.ee.24.1.2016
关键词：įmonių socialinė atsakomybė;vertės kūrimo grandinė;bendra vertė;corporate social responsibility;value creation chain;shared value
其他关键词：corporate social responsibility; value creation chain; shared value
