impact of alignment towards corporate social responsibility on financial performance

Fatima Azahraa Abraber, Sara Biyad and M’Barka El Ghazali

Journal of Academic Finance, 2020, vol. 11, issue 1, 45 - 55

Abstract: This study aims to analyze the possible impact of the alignment of Moroccan SMEs towards the social responsibility of the company on their financial performance; we studied six cases of companies: maritime sector, real estate, transportation and insurance. The results of our research show that the nature of the activity, and internal policy influence the level of impact, on the other hand, based on a semi-directive analysis based on interviews with the directors the results remain mixed between the positive impact, argument about a negative impact and even debate on a neutral or even non-existent impact. Thus, the study joins the current that the fluctuation of financial performance depends on a basket of several criteria that interact with each other.

Keywords: corporate social responsibility; financial performance; degrees of impact; influence criteria.; responsabilité sociale des entreprises; performance financière; degrés d’impact; critères d’influence. (search for similar items in EconPapers)
JEL-codes: G3 M1 N8 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:jaf:journl:v:11:y:2020:i:1:n:271

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