Corporate Social Responsibility Practices. The Cost of Debt

Master's Thesis, 2023

75 Pages, Grade: 1,3

Abstract or Introduction

This Master’s Thesis conducts a literature review of 32 studies, compiling the current knowledge about the impact of corporate social responsibility (CSR) practices, on companies’ debt costs, focusing on quantitative assessments.

The growing recognition of the role corporations play in addressing environmental and social challenges has been on the rise for several years. As businesses are increasingly being held accountable for their environmental and societal influence, the calling for active engagement in CSR issues is louder than ever before. Consequently, companies face a growing demand regarding CSR issues such as sustainability practices, social impact initiatives, ethical governance, and transparent disclosure of these. Apparently, the traditional sole purpose of profit-making and increasing shareholder value is evolving into a multifaceted commitment to diverse stakeholder demands.

CSR awareness and reporting on it have gained a lot of momentum in the last two decades. “2020 survey identified that 80% of N100 companies worldwide (the top 100 companies by revenue in 52 countries and jurisdictions) now report on sustainability, up by 5% since the last survey in 2017, while the reporting rate has reached 90% or more for the G250 group (the world’s largest 250 companies by revenue) since 2011”.

Within this context, the financial implications of CSR practices, particularly their impact on companies’ ability to finance operations and expansion plans, emerge as a critical area for investigation. A relatively unexplored aspect is the effect on companies’ debt, which marks the primary focus of examination in this thesis.


Corporate Social Responsibility Practices. The Cost of Debt
Rhine-Waal University of Applied Sciences
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With Academic Plus, GRIN offers its own imprint for outstanding theses from various disciplines. All titles are reviewed and selected by the GRIN editorial team. In their publications, our authors address current topics and issues that are at the center of social discussions. They provide well-founded information, precise analyses and concrete proposals for solutions for science and research.
CSR, ESG, debt, disclosure, corporate financial performance, CFP, non-financial reporting, Corporate social responsibility
Quote paper
Luís Eichhorn (Author), 2023, Corporate Social Responsibility Practices. The Cost of Debt, Munich, GRIN Verlag,


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