Corporate social responsibility and the corporate financial performance: the moderator role of firm size

Fathi Jouini and Ahlem Selma Messai

International Journal of Critical Accounting, 2020, vol. 11, issue 3, 233-251

Abstract: This article aims to determine empirically the moderating role of the firm size and the relationship between corporate social responsibility and the economic corporate financial performance for a sample of 87 French companies listed SBF 120 index for the period from 2012 to 2014. Our study integrates the score of performance of corporate social responsibility and these variables such as governance, the employment, the environment and community. Our study demonstrates a positive effect of the interaction between the firm size with each variable of corporate social responsibility.

Keywords: performance; social responsibility; governance; the environment; the employment and community. (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=109269 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:11:y:2020:i:3:p:233-251

Access Statistics for this article

More articles in International Journal of Critical Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().