文章基本信息

标题：The impact of corporate social responsibility and risk management on financial performance: The case of Vietnamese textile firms ,
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作者：Hoang Long Tran ; Van Hung Bui ; Thi Thu Hien Phan 等
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：7
页码：1029-1036
DOI：10.5267/j.msl.2019.4.003
出版社：Growing Science
摘要：The objective of this study is to assess the impact of corporate social responsibility (CSR) and risk management (RM) on financial performance (FP), and evaluate the moderate role of firm size in the relationship between risk management and financial performance. The study was conducted on a research sample of 389 Vietnamese textile firms. The results show that corporate social responsibility (CSR) was an optimal measure to minimize risks and improves financial performance. The good CSR policy reduces corporate risk and improves financial performance. Other way, the bad CSR policy increases corporate risk and impacts negatively on financial performance. In addition, the moderate role of firm size in the relationship between risk management and financial performance is statistically significant.
关键词：Corporate social responsibility; Risk management; Financial performance