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September 16, 2007

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Dave Dixon

Agreed. However, discussions of whether CSR is good/bad hinge on the definition of a corporation's goal. Above you mention potential lack of congruency between CSR and "profit maximization." Is "profit maximization" the actual goal of a public corporation? If so, how do we define "profit"? Quarterly? Yearly? Over the next century? And how do you discount future profits?

Lack of clarity in the goal obviously leads to lack of clarity in what constitutes optimal strategy. For a public corporation, it seems that the goal is really to maximize shareholder value, which is more than just maximizing profits (see http://blog.provisdom.com/?p=13 for a discussion).

I recently had a similar discussion at a conference. The topic of the conference was basically adoption of "green" processes. The key difficulty, as pointed out by more than one speaker, is that environmental initiatives often pay off many years down the road, yet the costs are incurred in the near future. Using the standard method of corporate discounting, the NPV of these future payoffs tends to be small compared with near-term profit maximization.

But if you properly calculate the effect on shareholder value, this may not be the case. The risk from future uncertainties may have an inverse relationship with the Market, in which case the associated discount rates could be less than the risk-free rate, or even negative.

So in such cases you could potentially demonstrate that shareholder value is increased more by strategies which would otherwise simply be considered "socially responsible". And I've only touched on the aspect of discount rates. Usually we have other information available as well, such as the possibility of future government regulation, reputation effects, etc. To the extent it is practical, we need to include all of our information in the analysis, and understand its impact on shareholder value, as opposed to just taking the short-term view of profits.

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