摘要：This study attempts to make a contribution to theory by disentangling the concept of creating shared value (CSV) from corporate social responsibility (CSR).In doing so,the study provides a preliminary outline for CSV analysis.Approach: This study is conceptual in character.It is based on a review of literature on CSR and CSV and adopts the perspective of economic and social value creation.Findings: The findings show that 1) CSR comes down to sharing the economic value created in order to build social value and 2) CSV is the process of change of the relation between a firm’s outcomes and inputs that generates social value.In other words,it comes down to economic value creation through creating social value.Originality: This study provides arguments revealing that understanding the differences between the notions of CSV and CSR,reqnires adopting the concepts of economic and social value.The study therefore bridges the gap in theory in this respect and outlines a preliminary conceptual basis for CSV analysis.It is expected that the findings of this study will serve as a reliable basis for further discussion and CSV concept development.
关键词：creating shared value;
corporate social responsibility;
strategy
