Literature review: the impact of corporate social responsibilty on firm performance

Le Ha Nhu Thao () and Jolan Velencei ()
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Le Ha Nhu Thao: The University of Danang, School of Information and Communication Technology,

from Óbuda University, Keleti Faculty of Business and Management

Abstract: In modern world, there much concerns on corporate social responsibility (CSR) toward sustainable development. The number of researches on CSR in recent years has been increasing and focusing on the conceptual framework and analysis CSR’s effects in business. According to various researches, CSR has impact on business operation and become one of the most important objectives of enterprises. This issue attracts many researchers as well as managers and practitioners conducting study on finding the relationship between corporate social performance and firm performance. Howevver, the answer to question “Is there the strong relationship for CSR and firm performance?†has been controversial. This obvious inner conflict in CSR outcomes welcomes a literature study that can clear up the open deliberation and take into consideration the reaching of determinations. The paper aims to present the definition of CSR based on stakeholder theory conceptual framework. CSR measurement is also indicated to clarify the analysis content as well as level of CSR. Furthermore, this research debates with literature review of analysing the relationship between CSR and firm performance. In these studies, CSR was independent variable; whereas, financial performance was dependent variable. Majority of researches showed positive relationship, while others exposed no relationship, or negative one.

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Date: 2018
ISBN: 978-963-449-097-5
References: View complete reference list from CitEc
Citations: View citations in EconPapers (38)

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