... the financial features that distinguish sustainable firms from the other firms. Findings The study found two distinguishing facts: the value added that is distributed to stakeholders other than shareholders is significantly larger, and the stability of profitability and the profitability itself...

... and working conditions; ethical behaviour. The paper also aims to evaluate three important articles on CSR, and investigate conceptual value added, with reference to these five themes. Design/methodology/approach The paper uses a Hegelian dialectical method to analyse CSR. This method is used to evaluate...