“…In recent years, this general “triple win” approach to CSR gradually gives way to a more diversified, nuanced, and sophisticated approach to the business case, ranging from perspectives of knowledge creation (e.g., Lysova & Saduikyte, 2015), value creation (e.g., Brzustewicz et al, 2021), concrete quantitative measures (e.g., Mayer & Costa e Silva, 2017), and social capital and internal market intelligence (e.g., Glińska‐Neweś & Górka, 2020). For example, Bartsch (2012) discusses how organizations can link social engagement and inner management growth and profile the opportunities for knowledge growth.…”