Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/the-impact-of-financial-performance-on-corporate-social-responsibility-sLdVm78Yv3
References (51)
-
U. Uwuigbe, B. Egbide (2012)
Corporate Social Responsibility Disclosures in Nigeria: A Study of Listed Financial and Non-Financial FirmsThe Journal of Men's Studies, 2
-
(2015)
Circular 155 on disclosure of information on the securities market -
(2014)
Law on environmental protection -
Fu-Ju Yang, Ching-Wen Lin, Yung-Ning Chang (2010)
The linkage between corporate social performance and corporate financial performanceAfrican Journal of Business Management, 4
-
Mohamad Utomo, S. Rahayu, Kaujan Kaujan, S. Irwandi (2020)
Environmental performance, environmental disclosure, and firm value: empirical study of non-financial companies at Indonesia Stock Exchange, 2
-
A. Mansaray, L. Yuanyuan, Sesay Brima (2017)
The Impact of Corporate Social Responsibility Disclosure on Financial Performance of Firms in AfricaInternational Journal of Economics and Financial Issues, 7
-
Thi Nguyen, Thi Nguyen, Thi Nguyen, Thi Le, Cong Nguyen (2020)
The Determinants of Environmental Information Disclosure in Vietnam Listed CompaniesJournal of Asian Finance, Economics and Business, 7
-
C. Ngwakwe (2008)
Environmental Responsibility and Firm Performance: Evidence from NigeriaWorld Academy of Science, Engineering and Technology, International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 2
-
A. Carroll (1991)
The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholdersBusiness Horizons, 34
-
John Dowling, J. Pfeffer (1975)
Organizational LegitimacySociological Perspectives, 18
-
Moazzem Hossain, M. Chowdhury, R. Evans, Aklema Lema (2015)
THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: EVIDENCE FROM A DEVELOPING COUNTRYCorporate Ownership and Control, 12
-
(2018)
GRI standard -
(2016)
Discovering over 100,000 cases of law violation on environment, natural resources and food safety, 2006-2016 period -
M. Rodríguez-Fernández (2016)
Social Responsibility and Financial Performance: The Role of Good Corporate GovernanceBusiness Research Quarterly, 19
-
Mari Kooskora, Miia Juottonen, K. Cundiff (2019)
The Relationship Between Corporate Social Responsibility and Financial Performance (A Case Study from Finland)World Sustainability Series
-
(1999)
Corporate social responsibility: meeting changing expectations -
M. Monica (2012)
THE IMPACT OF CORPORATE GOVERNANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE EVIDENCE FROM INDONESIA -
M. Nawaiseh (2015)
Do Firm Size and Financial Performance Affect Corporate Social Responsibility Disclosure: Employees' and Environmental Dimensions?American Journal of Applied Sciences, 12
-
Gérard Hirigoyen, Thierry Poulain-Rehm (2014)
Relationships between Corporate Social Responsibility and Financial Performance: What is the Causality?Corporate Governance: Social Responsibility & Social Impact eJournal
-
Lisa Hassan, N. Saleh, Izani Ibrahim (2020)
Board diversity, company’s financial performance and corporate social responsibility information disclosure in MalaysiaInternational Business Education Journal
-
Jong-seo Choi, Y. Kwak, Chongwoo Choe (2010)
Corporate social responsibility and corporate financial performance: Evidence from KoreaAustralian Journal of Management, 35
-
Kartika Dewi, M. Monalisa (2016)
Effect of Corporate Social Responsibility Disclosure on Financial Performance with Audit Quality as a Moderating VariableBinus Business Review, 7
-
M.W. Siw (2017)
Corporate social responsibility and financial performance an empirical analysis of Malaysian listed firms -
T. Hang, Bui Ngoc (2018)
Effect of Corporate Social Responsibility Disclosure on Financial PerformanceAsian Journal of Finance and Accounting, 10
-
Vintila (2013)
A study of the relationship between corporate social responsibility – financial performance – firm sizeRevista Română de Statistică Trim, 1
-
Relationships between corporate social responsibility and financial performance: what is the causality?
Journal of Business & Management, 4
-
Thomas Dyllick, Kai Hockerts (2002)
Beyond the business case for corporate sustainabilityBusiness Strategy and The Environment, 11
-
W. Jilatee (2015)
Corporate social responsibility disclosure and the financial performance: evidence from Thailand -
Amrou Awaysheh, Randall Heron, Tod Perry, Jared Wilson (2020)
On the relation between corporate social responsibility and financial performanceSouthern Medical Journal, 41
-
R. Gautam, Anju Singh, Debraj Bhowmick (2016)
Demystifying relationship between Corporate Social Responsibility (CSR) and financial performance: An Indian business perspectiveIndependent Journal of Management & Production, 7
-
(2017)
Corporate social responsibility disclosure and the financial performance of listed consumer goods companies in Nigeria -
N. Rajput, G. Batra, Ruchi Pathak (2017)
Linking CSR and financial performance: an empirical validationProblems and perspectives in management, 10
-
Sofik Handoyo (2020)
The Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Listed Firms, 3
-
D. Wood (1991)
Corporate Social Performance RevisitedAcademy of Management Review, 16
-
Hanim Baba (2017)
The Determinants of Corporate Social Responsibility Disclosure: The Case of Malaysian Government-Linked Companies in Malaysia, 36
-
Robert Rutledge, K. Karim, M. Aleksanyan, Chen-fong Wu (2014)
An Examination of the Relationship between Corporate Social Responsibility and Financial Performance: The Case of Chinese State-Owned Enterprises, 5
-
H.J. Palmer (2012)
Corporate social responsibility and financial performance: does it pay to be good?’, Claremont McKenna college -
Issam c. (2014)
A Three-Dimensional Conceptual Model of Corporate Performance,... -
W. Lee (2018)
Group-affiliated Firms and Corporate Social Responsibility ActivitiesThe Journal of Asian Finance, Economics and Business
-
Khartic Manokaran, S. Ramakrishnan, S. Hishan, Khairiah Soehod (2018)
The impact of corporate social responsibility on financial performance: Evidence from Insurance firmsManagement Science Letters, 8
-
R.E. Fredrick (1984)
Strategic management: a stakeholder approachStrategic Manage, 1
-
Corporate social responsibility disclosures in Nigeria: a study of listed financial and non-financial firms
Journal of Management and Sustainability, 2
-
(2010)
ISO 26000:2010 guidance on social responsibility -
A. Carroll (1999)
Corporate Social ResponsibilityBusiness & Society, 38
-
Jae-Joon Han, Hyun Kim, Jeongmin Yu (2016)
Empirical study on relationship between corporate social responsibility and financial performance in KoreaAsian Journal of Sustainability and Social Responsibility, 1
-
(2012)
An empirical investigation of the relationship between corporate social responsibility and financial performance (evidence from manufacturing sector of Pakistan) -
The determinants of corporate social responsibility disclosure: the case of Malaysian Government-Linked companies in Malaysia
SHS Web of Conferences, 36
-
(2016)
The effects of environmental accounting on a developing nation: Nigerian experience -
G. Vintilă (2013)
A Study of the Relationship between Corporate Social Responsibility - Financial Performance - Firm SizeRomanian Statistical Review Supplement, 61
-
H.R. Bowen (1953)
Social responsibilities of the businessman -
G. Aras, A. Aybars, Ozlem Kutlu (2010)
Managing corporate performance: Investigating the relationship between corporate social responsibility and financial performance in emerging marketsInternational Journal of Productivity and Performance Management, 59
- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 1747-1117
- eISSN
- 1747-1117
- DOI
- 10.1108/srj-09-2020-0363
- Publisher site
- See Article on Publisher Site
Abstract
The purpose of this paper is to examine the impact of financial performance (FP) on corporate social responsibility disclosure (CSRD) in the top 100 listed enterprises in Vietnam (VN100).Design/methodology/approachThis paper uses the ordinary least square method to test and uses time series data of VN100 in five years from 2015 to 2019.FindingsThe results of this study show that the return on assets and return on equity have a positive impact on CSRD of VN100.Research limitations/implicationsThis paper has not covered all independent variables related to FP.Practical implicationsThe paper contribute to increasing CSRD of VN100.Social implicationsThe paper contribute to raising awareness of businesses about community and society.Originality/valueThis paper contributes to increase the level of useful information for stakeholders to meet the trend of regional and international integration.
Journal
Social Responsibility Journal – Emerald Publishing
Published: May 13, 2022
Keywords: Environment; CSR disclosure; ROE; Profit; ROA; EPS