RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY INDICATORS FOR MEASURING FINANCIAL PERFORMANCE

Lucian Belascu, Alexandra Horobet and Anca-Teodora Serban-Oprescu
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Alexandra Horobet: The Bucharest University of Economic Studies
Anca-Teodora Serban-Oprescu: The Bucharest University of Economic Studies

Revista Economica, 2013, vol. 65, issue 4, 7-20

Abstract: Clarifying the impact of corporate social responsibility on the economic and/or financial performance of the firm has been the subject of numerous studies, which focus on the nature of the interaction between the ability of companies to achieve a high level of corporate social responsibility on the one hand, and financial performance, on the other. The paper aims to contribute to the literature in this field by studying the relevance of stock exchange indexes built on the principles of corporate social responsibility as a tool to measure the financial performance of firms that adopt corporate social responsibility as manner of approach to business.

Keywords: Corporate social responsibility; financial performance; social responsibility index; stock market (search for similar items in EconPapers)
Date: 2013
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