文章基本信息

标题：STUDY REGARDING THE IMPACT OF THE CORPORATE SOCIAL RESPONSIBILITY UPON FIRMS' FINANCIAL PERFORMANCE
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作者：Vintila, Georgeta ; Armeanu, Dan ; Lazar, Paula 等
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2009
卷号：12(541)(supplement)
期号：12(541)(supplement)
页码：475-482
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In this paper, the authors intend to present a method of measuring corporate social performance (CSP), through a coefficient, and to study the link between this measure of CSP and the financial strength indicators of a company (size and profitability measures), at the level of a sample of Romanian companies listed on Bucharest Stock Exchange, making use of a series of statistic methods such as correlations analysis, principal components analysis, cluster analysis and discriminant analysis. Although in a manner that has limitations, this study has revealed that, at the level of the sample employed, it can be established a positive relationship between CSP and corporate financial performance (CFP), founding toward which indicate the majority of the studies in literature.
关键词：corporate social responsibility (CSR); corporate social performance (CSP); corporate financial performance (CFP); CSP-CFP relationship.