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1、TheBusinessCaseforCSR:EstimatingfutureearningsimpactsofCSRprojects–J.Bøgh,2010TheBusinessCaseforCSR:EstimatingfutureearningsimpactsofCSRprojectsAbstractWhileanumberofauthorshavehighlightedthemanybenefitsofCSRforcommunities,businesspartners,theenvironmentandsharehol
2、dersinqualitativeterms,factualresearchintoquantitative,predictiverelationshipsbetweenCSRperformanceandcorporatefinancialperformancehasproventobemoreofachallenge.Meanwhile,amidgrowinginterestinthefield,practitionershaveonlyscanttheoreticalguidanceavailableastohowspe
3、cificCSRprojects’impactonacorporation’sfinancialperformancemaybepredictedinordertosupportmanagementdecisions.Thislackofguidanceisunfortunateforthreereasons:shareholders’legitimateexpectationsforafairfinancialevaluationofeverycompanyprojectarenotfulfilled;choicesbet
4、weenCSRprojectsmaynotbemadeonthemostrationalbasis;andanopportunitytomakeCSRinvestmentmoresustainablebydemonstratingitspositivefinancialimpactmaybemissed.Inthispaper,theauthordiscussesrelevantpublicationsandtheoryaswellasasurveyoforganizationsofvaryingsize,andsugges
5、tsathree-dimensionalmodelforestablishingCSRbusinesscasesinthecorporateenvironment.TheauthorJacquesBøghisacorporatepractitionerinthefieldsoffinance,riskmanagement,internalcontrol,internalauditandCSR.InadditiontoaMasterofScienceinManagementfromHECParis,heholdsdiploma
6、sandqualificationsintheareasofaccounting,riskmanagementandinternalaudit,aswellastheCertificateinAdvancedStudiesinCSRoftheUniversityofGeneva.With20yearsofprofessionalexperience,hehashadbudgetingandbusinessplanningasaspecialtyformanyyears,andhascreatedorsupportedmore
7、thanahundredpredictive,NPV-basedbusinesscasesfornewprojects,acquisitions,andcommercialproposals.Heiscurrentlygroupheadofriskmanagement,internalcontrols,internalauditandtaxinamid-sizemultinationalcorporation,whereheisalsosecretarytothegroupcommitteegoverningCSRandet
8、hicsmatters.HisinterestinCSRhasincreasedwithhisinvolvementinCSR,ethicsandgovernanceissues.AcknowledgementsTheauthorwishestothankSilvana,Julien,Pa
