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Study Regarding The Impact Of The Corporate Social Responsibility Upon Firms' Financial Performance

Author

Listed:
  • Georgeta Vintilă

    (Bucharest Academy of Economic Studies)

  • Ştefan Daniel Armeanu

    (Bucharest Academy of Economic Studies)

  • Paula Lazăr

    (Bucharest Academy of Economic Studies)

  • Maricica Moscalu

    (mari.moscalu@yahoo.com)

Abstract

In this paper, the authors intend to present a method of measuring corporate social performance (CSP), through a coefficient, and to study the link between this measure of CSP and the financial strength indicators of a company (size and profitability measures), at the level of a sample of Romanian companies listed on Bucharest Stock Exchange, making use of a series of statistic methods such as correlations analysis, principal components analysis, cluster analysis and discriminant analysis. Although in a manner that has limitations, this study has revealed that, at the level of the sample employed, it can be established a positive relationship between CSP and corporate financial performance (CFP), founding toward which indicate the majority of the studies in literature.

Suggested Citation

  • Georgeta Vintilă & Ştefan Daniel Armeanu & Paula Lazăr & Maricica Moscalu, 2009. "Study Regarding The Impact Of The Corporate Social Responsibility Upon Firms' Financial Performance," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 12(12(541)(s), pages 475-482, December.
    • Handle: RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:475-482
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    File URL: http://www.ectap.ro/documente/suplimente/Finantele%20si%20stabilitatea%20economica_Finante_en2010.pdf
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    Citations

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    Cited by:

    1. Georgeta VINTILA, 2013. "A Study of the Relationship between Corporate Social Responsibility - Financial Performance - Firm Size," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(1), pages 62-67, March.

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