Corporate social responsibility e sostenibilità d'impresa : primi risultati di una indagine esplorativa nel comparto delle lavorazioni meccaniche

The theory of CSR argues that maximize the social and environmental efficiency of the firm is a prerequisite to economic sustainability. So the theory of CSR limelight one of the fundamental assumptions of the management sciences. The purpose of this contribution is to assess the meaning of these assumptions on the basis of an exploratory case study and on the development of a quantitative survey on balance sheets indices on a sample of 60 enterprises in the metalworking industry. The results of this survey show that CSR itself does not contribute to improving economic performance and firm sustainability. However this hypothesis turn out true in the case of some management tools that can be brought back to CSR