@article{TPREF, author = {Lamia EL BADRI and Mohammed Rachid AASRI}, title = { CSR vs. Value Creation: What Relationship? An Overview of the Literature}, journal = {Theoretical and Practical Research in Economic Fields}, volume = {13}, number = {1}, year = {2022}, keywords = {}, abstract = {Social and Environmental Responsibility represent nowadays an opportunity to be seized by a Companies to improve their competitive market position and to achieve their best level of performance and thereby create value. This article aims to analyze the different approaches that have demonstrated the existence of a link between CSR (Corporate Social Responsibility) and value creation, through a literature review and a conceptual framework. }, issn = {2068-7710}, pages = {19--30}, doi = {10.14505/tpref.v13.1(25).02}, url = {https://journals.aserspublishing.eu/tpref/article/view/7081} }