Elldva ntage: Profitability and Value A CSR policy improves company profitability and value. The introduction of energy efficiencies and waste recycling cuts operational costs and benefits the environment. CSR also increases company accountability and its transparency with investment analysts and the media, shareholders and local :ommunities. This in turn enhances its reputation among investors such as mutual funds that integrate 25R into their stock selection. The result is a virtuous circle where the company's stock value increases and its access to investment capital is eased