Publication Type
Journal Article
Version
publishedVersion
Publication Date
9-2017
Abstract
We provide one of the first analyses of corporate social responsibility (CSR) and firm performance using only annual financial reports. We document a link between corporate financial performance (CFP) and CSR, although this is not always positive. Specifically, we investigate whether CSR performance can be implied from financial reporting and provide evidence that CSR information implied by financial reports have a significant association with CFP. Furthermore, we provide the first comprehensive study of CSR reporting and link it with CFP in New Zealand.
Keywords
Corporate Social Responsibility (CSR), Corporate Governance, Corporate Financial Performance (CFP), Stakeholder, Environment
Discipline
Finance and Financial Management
Research Areas
Finance
Publication
International Journal of Management and Applied Science
Volume
3
Issue
9
First Page
66
Last Page
73
ISSN
2394-7926
Publisher
IRAJ International Journals
Citation
DING, David K..
The impact of CSR on corporate financial performance. (2017). International Journal of Management and Applied Science. 3, (9), 66-73.
Available at: https://ink.library.smu.edu.sg/lkcsb_research/5994
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
http://ijmas.iraj.in/paper_detail.php?paper_id=9343