Hypothesis 9: Firms that provide CSR attributes will have higher costs thanfirms in the same industry that do not provide CSR attributes.
Hypothesis 10: The presence of scale economies in the provision of CSR attributes results in a positive correlation between firm size and the provision of CSR attributes.
Hypothesis 11: The presence of scope economies in the provision of CSR attributes results in a positive correlation between the level of diversification of a firm and the provision of CSR attributes