scholarly journals Corporate Social Responsibility and Financial Performance: Evidence from Pakistani Listed Banks

2020 ◽  
Vol 12 (10) ◽  
pp. 4080 ◽  
Author(s):  
Krisztina Szegedi ◽  
Yahya Khan ◽  
Csaba Lentner
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Financial Sector ◽  
Annual Reports ◽  
Return On Equity ◽  
Csr Disclosure ◽  
Corporate Social

This study intends to examine corporate social responsibility (CSR) in Pakistan’s banking sector, CSR disclosure practices and their impact on financial performance. For the study, relevant data was collected from the banks’ annual reports, financial websites, the State Bank of Pakistan (SBP) and the Pakistan Stock Exchange (PSE) from 2008 to 2018. The methods utilized in this research study were content analysis and panel data techniques. The results indicate an increase in overall CSR disclosure by all banks in the sample and the findings suggest the involvement of commercial banks in CSR activities, and its proper disclosure has helped to improve their accounting-based financial performance proxied by the return on equity (ROE) and return on assets (ROA). The research findings contribute to a better understanding of the CSR practices in the financial sector of an emerging country, which makes a dynamic effort to develop its financial culture and can encourage rapprochement with Pakistan’s financial sector.

scholarly journals The Effect of Environmental Performance, Corporate Social Responsibility Disclosure, and Independent Commissioners on Financial Performance

2019 ◽  
Vol 5 (2) ◽  
pp. 183
Author(s):  
Pryobudi Purbosanjoyo ◽  
Anindita Pratiantrie ◽  
Tashia Egidia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<p>The objective of this research was to examine the effect of environmental performance, CSR disclosure, and size of Independent Commissioners towards financial performance. The population of this research comprises companies registered as Manufacturing Consumer Goods listed at Indonesia Stock Exchange. Purposive sampling is used to determine the sample with an observation period 2015-2017. This study uses secondary data derived from annual reports and financial statements. Data analysis using a Multiple Linear Regression Analysis. Research results show environmental performance, corporate social responsibility disclosure, and size of independent commissioners together had a relationship to all financial performance measurement namely Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). CSR disclosure partially has a positive effect to financial performance, whereas environmental performance and size of independent commissioners have no effect to financial performance.</p>

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Mentiana Sibarani ◽  
Ivena Melinda
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Regression Testing ◽  
Annual Reports ◽  
Simple Linear Regression ◽  
Corporate Social

The purpose of this study was to determine the relationship between the disclosure of corporate social responsibility and financial performance in the banking sector in Indonesia. Samples from this study that reveals the company sustainability report and companies listed on the Indonesian Stock Exchange (BEI). Consisting of 11 companies during the period 2015-2017 and the research had a total of 33 samples. This study uses secondary data from annual reports and sustainability reports banking firm period 2015-2017. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility mempegaruhi not significantly affect the financial performance. The results showed the disclosure of corporate social responsibility do  not significantly affect the financial performance. This suggests that in addition to the disclosure of corporate social responsibility there are several things that affect financial performance. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility do not significantly affect the financial performance.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

scholarly journals Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

2015 ◽  
Vol 5 (3) ◽  
pp. 218-241 ◽  
Author(s):  
Tom Bason ◽  
Christos Anagnostopoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Longitudinal Study ◽  
Social Responsibility ◽  
Multinational Enterprises ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Annual Reports ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose – Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises (MNEs) have been undertaking significant investments through corporate social responsibility (CSR) in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs’ CSR programmes that have sport at their core. More specifically, the present study addresses the following questions. First, how do Financial Times Stock Exchange (FTSE) 100 firms utilise sport as part of their CSR agendas? Second, how do different industries have different approaches to CSR through sport? And third, can the types of CSR through sport be classified? Design/methodology/approach – Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100. Findings – From the analysis, three main streams emerged: “Philanthropy”, “Sponsorships” and “Personnel engagement” with the first showing the smallest growth compared with the other main streams. Findings show the general rise in CSR through sport, thereby demonstrating that the corporate world has practically acknowledged that the sporting context is a powerful vehicle for the employment of CSR. Originality/value – Previous empirical studies have sought to investigate CSR through sport, yet they have generally suffered from sampling limitations which have, in turn, rendered the drawing of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.

scholarly journals ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE PERFORMANCE (Empirical Study on Manufacture Companies Listed on Stock Exchanges in Indonesia Periode 2010 - 2012 )

2014 ◽  
Vol 1 (1) ◽  
pp. 78
Author(s):  
Wiyan Patria ◽  
Rossje V Suryaputri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Stock Exchanges ◽  
Return On Equity ◽  
Unexpected Earnings ◽  
Corporate Social

<span class="fontstyle0">The purpose of this study is to determine the influence of corporate social responsibility on corporate performance. Samples were taken as much as 252 which consists of 84 companies listed on the Indonesia Stock Exchange in 2010- 2012. The variables used in this study are (ROE (return on equity), CSR (corporate social responsibility), CAR (Cumulative abnormal returns. DER (debt to equity ratio), SG (Sales growth), Beta, EU (Unexpected earnings ) as control variables.The results Showed that CSR does not have a significant influence on Return On Equity (ROE) as a measurement of financial performance and the company's cumulative abnormal return (CAR) as a performance measurement of the company's market. In the future studies are advised to conduct research with other variables in addition to Corporate Social Responsibility (CSR) which may affect the company's financial performance and corporate markets</span><span class="fontstyle2">.</span>

scholarly journals Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan

2021 ◽  
Vol 13 (20) ◽  
pp. 11409
Author(s):  
Hina Ismail ◽  
Muhammad A. Saleem ◽  
Sadaf Zahra ◽  
Muhammad S. Tufail ◽  
Rao Akmal Ali
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Csr Reporting ◽  
Development Agenda ◽  
Csr Disclosure ◽  
Corporate Social

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.

scholarly journals The Influence of Corporate Social Responsibility (CSR) Disclosures on Corporate Financial Performance with Industrial Types as Moderating Variables

2019 ◽  
Vol 2 (1) ◽  
pp. 46
Author(s):  
Ivani Juni Nainggolan ◽  
Sofik Handoyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Raw Material ◽  
Research Subjects ◽  
Industry Type ◽  
Low Profile ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to examine the effect of implementing Corporate Social Responsibility (CSR) on the company's financial performance, with the industry type as a moderating variable. CSR disclosure was measured using CSR disclosure in accordance with ISO 26000. Return on Asset is proxy to measure the company’s financial performance. The type of industry was divided into a high profile and low-profile company. The research subjects are the main sector companies (raw material producing industries) and the second sector (manufacturing industries) which consist of various sectors namely agriculture, mining, basic and chemical industries, various industries, and consumer goods which are listed on the Indonesia Stock Exchange in 2012-2013. Partially, the results showed that the disclosure of CSR implementation and industry type positively and significantly affected the company's financial performance, and the type of industry succeeded in becoming a moderating variable that influenced the relationship between CSR disclosure and the company's financial performance. Simultaneously, results of the study also show that there is a significant effect of the level of disclosure of Corporate Social Responsibility (CSR) on financial performance with industry type as a moderating variable

scholarly journals Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

2021 ◽  
Vol 31 (7) ◽  
pp. 1655
Author(s):  
Ni Made Widyasari ◽  
Ketut Yadnyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Csr Disclosure ◽  
Corporate Social

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

scholarly journals The Nexus between Corporate Social Responsibility Disclosure and Financial Performance: Evidence from the Listed Banks, Finance and Insurance Companies in Sri Lanka

2018 ◽  
Vol 7 (2) ◽  
pp. 65 ◽  
Author(s):  
J. Aloy Niresh ◽  
W. H. E. Silva
Keyword(s):  
Corporate Social Responsibility ◽  
Sri Lanka ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Reports ◽  
Insurance Companies ◽  
Return On Equity ◽  
Insurance Sector ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The nexus between Corporate Social Responsibility Disclosure (CSRD) and financial performance is an ongoing debate and a puzzle encountered by business organizations. This study is an attempt to address the question of whether CSRD is linked to financial performance of companies quoted on the Banks, Finance and Insurance sector in Sri Lanka. The sample includes only the companies that devote a separate section to disclose Corporate Social Responsibility (CSR) activities in their annual reports as failure to disclose CSR in the annual reports will have a material effect on findings. Corporate Financial Performance (CFP) is measured through the use of Return on Assets (ROA) and Return on Equity (ROE) controlled for size and leverage. Content analysis was utilized to develop the Corporate Social Responsibility Disclosure Index (CSRDI). Two multiple regression models were analyzed using Stata. Findings of the study revealed that there is a significant association between Corporate Social Responsibility Disclosure and future financial performance of the selected listed banks, finance and insurance companies in Sri Lanka.

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