Abstract

This survey aims to analyze the relationship between corporate social responsibility and the investment decision of pension funds. In fact, in Italy, the absence of welfare and the lack of social security coverage should encourage the younger generation to join complementary pension form, but this does not always happen for many reasons analyzed by the survey. Companies can play an active role in the new integrated welfare, for example, by ensuring complementary pension form. In this way, however, companies must have a recognition like becoming, if judged socially responsible, target company for the investment of pension funds.

This survey examines, therefore, the relationship among: Pension Funds, CSR, target company, company socially responsible. This would allow companies to play an active role in the welfare and at the same time, to be offset by the loss of cash flow resulting from the obligation to forward to the funds the growing TFR.

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