| Abstract: | This study tried to examine the existing gaps, concepts, determinants, factors and effects that firm values have been contested for many years and still represent one of the most unresolved issues in corporate social responsibility, sustainability reporting, literature. The primary purpose of this study is to assess the determinate factors corporate social responsibility to value based management with the case of the selected construction firms in Addis Ababa. Accordingly a purposive sample of six construction companies has been considered with 54 participants. The quantitative and qualitative research approach was applied using a Cross-sectional case study method and the researcher employed probability and non-probability sampling technique to select the sample from each firm and to make the sample more representative of the population. The data is analyzed using Likert Scales as well as effect model. The study identified various factors play a prominent role in shaping the environmental, economical and societal impacts of constructions on the one hand, and deciding on its cost structure on the other: the property developer, the general contractor, the investor, and the future user and owner. Only if at least one of these key factors required, CSR measures are implemented. As this study revealed, the Ethiopian government should design appropriate corporate social responsibility framework and impede to all organization to adopt it as their obligation. Based on the finding the researcher recommended that for all stakeholders in the country the issue of corporate social responsibility is not in well expansion and the societies are not aware about it. Thus, awareness to leadership campaigns should be mobilized to press businesses responsible, to doing the CSR performance, and protect our environment, controlling the wastages, support the community and protect social welfare of the societies to got positive impacts, although many of the firms conceive CSR as marketing and branding effects. |
