摘要：This paper aims to identify financial measures that are related to Corporate Social Responsibility (CSR) involvement activities. The study concerns the food industry, in which clients, as well as stakeholders, increasingly appreciate socially responsible companies, which could be a crucial factor for future growth strategy. An analysis was made on a sample of 448 food companies from 50 countries in 2009–2020. As a financial measure for CSR assessment, we used profitability ratios, dividend payout ratio, price-to-earnings ratio and market capitalization. The results confirmed that CSR reporting was a crucial division that differentiated companies from the perspective of profitability, OE, market capitalization, and share price. The CSR practices that are realized and published in reports become an important signal for investors that the company has a good financial situation and is able to invest in CSR without reducing its performance.
关键词：CSR reporting; financial performance; food industry; information sharing CSR reporting ; financial performance ; food industry ; information sharing
