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  • 标题:DOES IT PAY OFF TO BE SOCIALLY RESPONSIBLE? EMPIRICAL AND ACCOUNTING EVIDENCE FROM LISTED COMPANIES
  • 本地全文:下载
  • 作者:Pekanov Starčević, Dubravka ; Mijoč, Ivo ; Mijoč, Josipa
  • 期刊名称:Ekonomski Pregled
  • 印刷版ISSN:0424-7558
  • 出版年度:2016
  • 卷号:67
  • 期号:4
  • 页码:283-305
  • 语种:English
  • 出版社:Croatian Economic Association
  • 摘要:Today’s companies are doing business in an environment that, in addition to the financial aspect, evaluates various aspects of their business. One of them includes the responsibility of a company to society as a whole. The main purpose of this paper is to investigate the impact of corporate social responsibility (CSR) on financial performance (profitability). Corporate social responsibility was measured by using a survey questionnaire, while for financial performance, secondary data (i.e., annual reports of investigated companies) were used. The questionnaire was addressed to the Chief Accounting/Financial Officer of Croatian listed companies. The results of correlation and regression analyses show a statistically significant positive association between CSR and financial performance.
  • 关键词:corporate social responsibility; listed Companies; financial performance; profitability ratios; regression analysis
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