English 
Italiano 
La massimizzazione del profitto è qualcosa di equo? Seconda parte
Falck and Heblic support CSR as a planning process: this conception of strategic CSR implies the evaluation of the trend, whether the claim is of a marginal group or of great public interest, then the evaluation of the stakeholder groups involved and their influence, and the evaluation of how much is at stake. The business will perform a cost-benefit analysis and the calculation of the expected NPV of the future cash flows in both cases, whether they will socially invest or not. Falck and Heblic argue that this planning process of CSR is strategic as the business can gain a first-mover advantage, as it happened with Migros which was the first company introducing a revolutionary palm oil standard. The rain forest benefited from this action, Migros won a UN award and gained influence as they were pioneers of the global consumer goods industry.
Porter goes even further than strategic CSR. He states that businesses should Create Shared Value (CSV). They should integrate with local communities overcoming the historical friction between business and society. They should choose which societal issues to address so as to gain competitive advantage and increase their profit. In both his papers published in 2006 and 2011, he gives a lot of examples of companies benefiting from their CSV policies in terms of reputation, retained skilled employees, brand value, company goodwill and R&D developments when trying to satisfy customers, even the disadvantaged consumers.
Porter also considers science progresses such as the discovery of how harmful asbestos was to people. At the beginning of the last century this was unknown. Many companies that failed to address this issue when it became a ‘claim’ have gone bankrupt.
Porter’s CSV theory is mentioned also in other articles such as the one about Japanese brewer Kirin. They have a CSV Division aimed at pursuing the company’s objectives and creating value for customers and society. They promoted a non-alcoholic drink helping eradicate the drunk driving as a social problem. They contributed to help the recovery of the areas damaged by the Earthquake, helping agriculture and fisheries industries and increasing their profits (2016).
