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A Study of the Relationship between Corporate Social Responsibility - Financial Performance - Firm Size

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  • Georgeta VINTILA

    (The Bucharest University of Economic Studies)

Abstract

The notion of corporate social responsibility is established on the reciprocal dependence between a company and society, as well as the indicators that influence this relationship. This paper explores whether profitability and company size have a potential influence on levels of corporate social responsibility according the annual dates of romanian companies, using statistical correlations. The research found that company size and company profitability have an influence toward the corporate social responsibility.

Suggested Citation

  • 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.
    • Handle: RePEc:rsr:supplm:v:61:y:2013:i:1:p:62-67
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    File URL: http://www.revistadestatistica.ro/suplimente/2013/1_2013/srrs1_2013a09.pdf
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    References listed on IDEAS

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    3. Arief Rahman & Kurnia Nur Widyasari, 2008. "The Analysis Of Company Characteristic Influence Toward Csr Disclosure: Empirical Evidence Of Manufacturing Companies Listed In Jsx," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 12(1), pages 25-35, Juni.
    4. Duca Florinita, 2011. "Financial Performance and Social Responsibility: Romanian Scenario," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 675-677, May.
    5. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
    6. Sepideh Parsa & Leo Xiaobing Deng, 2008. "Capital markets' reactions to social information announcements," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 107-120.
    7. 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.
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    Cited by:

    1. Shamsuddeen Mamuda Ali & Muhammad Aminu Isa, 2018. "Firms Attributes and Corporate Social Responsibility Disclosure: A Literature Review," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(4), pages 312-324, April.

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    More about this item

    Keywords

    Corporate social responsibility; profitability; company size;
    All these keywords.

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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