In addition, the findings of this study add to theoretical knowledge about the interacting relationship
between PCV and CBBE. Comparing the two conceptual frameworks, the study indicates that the level of
perceived CSR efforts directly influences CBBE and indirectly affects PCV through CBBE. Hence,
investments in CSR efforts result in returns for both CBBE and PCV, but PCV is augmented even further
by an increase in CBBE.