A Theoretical Study of The Relationship Between Corporate Social Responsibility and Financial Performance | ASJP

مجلة الاقتصاد و التنمية البشرية
Volume 14, Numéro 1, Pages 503-512
2023-06-27

A Theoretical Study Of The Relationship Between Corporate Social Responsibility And Financial Performance

Authors : Amri Sami . Gourine Souad .

Abstract

This research aims to clarify the relationship between corporate social responsibility and financial performance, as most of the results of previous studies indicate a positive relationship between them, Other studies indicate that there is no direct relationship, based on a survey of a sample of economic institutions, while few see that there is a relationship or an opposite effect. The most important finding of this study is that the most correct decision, according to the analysis of some studies, is that there is of course an effect of social obligation on financial performance, but this effect is not direct.

Keywords

: Corporate Social Responsibility; Financial Performance; Profitability.

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