摘要：Creating Shared Value (CSV) is a corporate strategy that aims to achieve sustainable growth on a long-term basis by coexisting with society rather than merely maximizing short-term profit. Financial, societal, and environmental benefits can be achieved simultaneously. Creating shared value poses two kinds of value - business and social – that should be brought together through corporate strategy, bringing it into alignment with its core activities This study presents a research model clarifying the role of Creating Shared Value (CSV) and its impact on corporate performance. Further, we reveal the mediating role of Corporate Social Responsibility (CSR) by the various organization activities which relate to economic and social value to enhance corporate performance. The proposed research model addresses three difference proposals indicating that by creating shared value (CSV) approach, organizations can create both economic and social values simultaneously. Ultimately driving improvement and enhance corporate performance as a whole.
