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دسته بندی:
بانکداری - Banking
سال انتشار:
2019
عنوان انگلیسی مقاله:
Corporate Social Responsibility and financial performance: A comparative study in the Sub-Saharan Africa banking sector
ترجمه فارسی عنوان مقاله:
مسئولیت اجتماعی شرکت و عملکرد مالی: یک مطالعه مقایسه ای در بخش بانکی زیر صحرای آفریقا
منبع:
Sciencedirect - Elsevier - Journal of Cleaner Production, 226 (2019) 658-668: doi:10:1016/j:jclepro:2019:04:027
نویسنده:
Tito Tomas Siueia a, *, Jianling Wang a, **, Tamakloe Geoffrey Deladem b
چکیده انگلیسی:
There is a growing interest in Corporate Social Responsibility (CSR), both in the professional and academic
fields. Building on the Stakeholder theory, this study examines the impact of voluntary CSR disclosure on
Financial Performance (FP) in the Sub-Saharan banking sector by comparing the top-ranked banks in
Mozambique and the Republic of South Africa. This study applied content analysis to assess the Corporate
Social Responsibility dimensions and the general measure of FP such as Return on Asset (ROA) and Return
on Equity (ROE), which are published in the annual reports in accordance with International Financial
Reporting Standards (IFRS). Based on a panel data covering the period of 2012e2016, this study regresses
FP on CSR disclosure and found a significant and positive relationship between FP and CSR disclosure,
suggesting that CSR behavior is helpful to improve the performance of banks. The findings indicate that the
Republic of South Africa banks are slightly over performing Mozambican banks, and the Republic of South
Africa banks are disclosing more information regarding CSR than Mozambican banks. Also, the influence of
the positive CSR disclosure index is much stronger than that of the negative CSR disclosure index on
improving FP. In practical terms, it is believed that the voluntary report on CSR commitment could help the
banking sector to improve its FP. The evidence from the study can help regulators and investors to understand
the banks business practices in these two countries.
قیمت: رایگان
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