Separable or inseparable - relationship between companies' corporate social responsibility activities and financial performance: a Malaysian paradigm

Arulanandam, Benedict Valentine* and Ardelean, Ben-Oni and Maniam, Vikineswaran A (2022) Separable or inseparable - relationship between companies' corporate social responsibility activities and financial performance: a Malaysian paradigm. Acta Technica Napocensis - Series: Applied Mathematics, Mechanics and Engineering, 65. pp. 545-554. ISSN 1221-5872

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Abstract

The study of corporate social responsibility CSR has been a very prominent one. This study examines the CSR activities of Malaysian firms and their respective financial performances. The purpose of this study is to examine the relationship between firms’ CSR activities and their financial performance. A total of 50 listed companies were selected based on market capitalization from the years 2015 – 2019. Financial and CSR information were obtained from the annual reports of firms. An in-depth content analysis approach was applied together with the method of a checklist to measure CSR, coupled with financial performance. The statistical software package (SPSS) was used to analyze the data collected. The results indicated no significant relationship between the CSR activities of the firm and their financial performance during the said period.

Item Type: Article
Uncontrolled Keywords: CSR; financial performance; return on assets; return on equity; profitability; competitiveness
Subjects: H Social Sciences > HG Finance
Divisions: Others > Non Sunway Academics
Sunway College > VUMBA
Depositing User: Ms Yong Yee Chan
Related URLs:
Date Deposited: 20 Mar 2023 01:13
Last Modified: 20 Mar 2023 01:13
URI: http://eprints.sunway.edu.my/id/eprint/2150

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