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

Copyright Owner and License

Authors

Additional URL

http://ijmas.iraj.in/paper_detail.php?paper_id=9343

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