The evaluation model for cooperate social responsibility from a management flexibility perspective

摘要

As corporate social responsibility standards become higher, this paper explores how international companies maximize the profits of shareholders and the interests of the community to meet increasingly stringent corporate social responsibility expectations. This paper uses a real options approach to evaluate the companies with corporate social responsibility before and after the change of cash flows. In this paper, we use the global 100 index as the decision variable of this model. It offers a mathematic model to find the value of threshold. It suggests that managers want to strike whether a decision threshold value should be taken when the decision interval for making the decision is more objective.