THE RELATIONSHIP BETWEEN DISCLOSURE OF CSR REPORT AND FINANCIAL PERFORMANCE IN THE BANKING SECTOR

Silvia Stănoiu ()
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Silvia Stănoiu: FABBV Faculty, Bucharest University of Economic Studies, Romania

No 45, Social Responsibility, Ethics and Sustainable Business from Bucharest University of Economic Studies

Abstract: We analyse the relation between CSR and financial indicators and examine whether there exist significant differences in performance indicators between firms that have adopted CSR and others that have not. The effects of compliance with the requirements of CSR were determined on the basis the company’s CSR report was published in accordance with the GRI guidelines or if the company a signatory of the Global Compact and specific accounting indicators were applied to measure performance.The accounting measures used are the Return on Equity (ROE), the Return on Assets (ROA).

Keywords: financial performance; corporate social responsibility; disclosure (search for similar items in EconPapers)
Date: 2012-10
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Published in Working Papers Series on Social Responsibility, Ethics & Sustainable Business

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http://www.csrconferences.org/RePEc/aes/icsrog/2012/2012_1_047.pdf First version, 2012, October (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:aes:icsrog:wpaper:45

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