摘要：On December 10, 2018, The JUST Capital Foundation, in partnership with Forbes , has released the 2018 ranking of the one hundred most socially "just" companies in the United States (Forbes; Just capital Foundation, 2018).This paper aims to discuss the value generation potential of the selected companies in this list by using (Ohlson, 1995) model. Our findings suggest that the in the context of USA, markets value social responsibility efficiently and the impact is visible in various sectors. These results may be of interest for investment analysts, academic researchers, Governments and regulatory bodies. In addition, we suggest that the results may indicate an area into which valuation professionals should invest time and thought as they assess the values of privately-held companies.
关键词：valuation; corporate social responsibility; just companies
