An Empirical Study on the Relationship Between Corporate Social Responsibility and Corporate Performance in Small and Medium-Sized Enterprises

2021 ◽  
pp. 658-670
Author(s):  
Jiaping Tao ◽  
Youjia Mao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Study ◽  
Corporate Performance ◽  
Corporate Social ◽  
The Relationship

scholarly journals Financial Performance and Social Responsibility-The Case of Islamic Banks: A Theoretical and Empirical Study

2021 ◽  
Vol 13 (9) ◽  
pp. 94
Author(s):  
Tarek Chenini ◽  
Ahlem Boubker ◽  
Sawssen Nafti ◽  
Mosbah Lafi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Study ◽  
Negative Relationship ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Public Banks ◽  
Corporate Social ◽  
The Relationship

This article is intended to evaluate the level of disclosure of corporate social responsibility (CSR) in Islamic banks and examine the relationship between the Return on Assets (ROA) and the Return on Equity (ROE) performance indices in relation to the disclosure of the Islamic banks’ corporate social responsibility. In reality, an empirical study was performed over a six-year period from 2009 to 2014, in which the CSR shows that Islamic banks are engaged in a great variety of social activities, both as private or public banks. In fact, empirical research has also found that there is a negative relationship between the corporate social responsibility of Islamic banks and the financial results of the ROA an ROE measures.

scholarly journals MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA

2020 ◽  
Vol 20 (2) ◽  
pp. 169
Author(s):  
Dian Yuni Anggraeni ◽  
Rayna Kartika ◽  
Yuskar Yuskar
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Study ◽  
Significant Relationship ◽  
Social Reporting ◽  
Corporate Social ◽  
The Relationship

<p>Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.<strong></strong></p>

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