文章基本信息

标题：Corporate Social Responsibility and Company Performance
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作者：Yusuf Babatunde Adeneye ; Maryam Ahmed
期刊名称：Journal of Business Studies Quarterly
电子版ISSN：2152-1034
出版年度：2015
卷号：7
期号：1
页码：151-166
出版社：Journal of Business Studies Quarterly
摘要：The study examined the impact of corporate social responsibility on company performance. A descriptive research design was adopted. Corporate social responsibility was measured using CSR index. Company performance was measured using market to book value (MBV), company size (Size), and return on capital employed (ROCE). Descriptive statistics, regression and correlation analysis were carried out. Descriptive statistics were done to describe the data set of 500UK firms, regression statistics and correlation analyses were done. Findings showed significant positive relationship between corporate social responsibility, market to book value and return on capital employed. The study however found no significant relationship between CSR and size. The study found theoretical implication for stakeholder theory of corporate social responsibility as shareholders wealth is maximized. The study recommended that for an increased financial performance, UK firms after an industry examination should intensify more efforts in carrying out their corporate social responsibilities which can serve as a source of competitive advantage.
关键词：CSR; return on capital employed; company size; market to book value