INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE IN TURKEY

Yıl 2014, Cilt: 28 Sayı: 3, 0 - , 18.07.2014

Funda Özçelik , Burcu Avcı Öztürk , Sevda Gürsakal

Öz

This paper examined the relationship between corporate social responsibility and firm financial performance in Borsa Istanbul 100 index companies between the years 2010 and 2012. In order to test our hypothesis that the companies issuing corporate social responsibility reports have higher performance in terms of financial accounting ratios, we applied a logistic regression analysis. Corporate social responsibility used as the dependent variable and financial performance measures as independent variables and net log of assets was used as the control variable. We found that there was a significant relationship between company size and corporate social responsibility. We were not able to find any significant relationship between corporate social responsibility and financial performance.

Anahtar Kelimeler

Anahtar Kelimler: Kurumsal Sosyal Sorumluluk, Sürdürülebilirlik Raporlaması, Finansal Performans

INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE IN TURKEY

Öz

This paper examined the relationship between corporate social responsibility and firm financial performance in Borsa Istanbul 100 index companies between the years 2010 and 2012. In order to test our hypothesis that the companies issuing corporate social responsibility reports have higher performance in terms of financial accounting ratios, we applied a logistic regression analysis. Corporate social responsibility used as the dependent variable and financial performance measures as independent variables and net log of assets was used as the control variable. We found that there was a significant relationship between company size and corporate social responsibility. We were not able to find any significant relationship between corporate social responsibility and financial performance. 

Anahtar Kelimeler

Corporate Social Responsibility, Sustainability Reporting, Financial Performance

Kaynakça

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