*In this chapter we use the term CSR somewhat interchangeably with SEERS because it is a common term in finance for a firm’s social and environmental responsibility. The goal of CSR is for a company to share its actions, take responsibility for them, and encourage a positive impact through its activities on the environment, consumers, employees, communities, and other stakeholders. As noted in chapter 6, however, the concepts of CSR and SEERS are not the same, as SEERS argues for a more holistic approach to social, environmental, and economic value creation.

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