The Relationship Between Corporate Social Responsibility And Corporate Financial Performance – Evidence From Empirical Studies

Magdalena Mikołajek-Gocejna

doi:10.1515/cer-2016-0030

Autor

Magdalena Mikołajek-Gocejna Warsaw School of Economics, Institute of Value Management

DOI:

https://doi.org/10.1515/cer-2016-0030

Słowa kluczowe:

społeczna odpowiedzialność biznesu, wyniki finansowe przedsiębiorstwa, odpowiedzialność za środowisko, zrównoważony rozwój

Abstrakt

Społeczna odpowiedzialność biznesu (CSR) jest przedmiotem intensywnych badań naukowych na przestrzeni ostatnich kilku dekad i niewątpliwie ewoluowała od działalności filantropijnej do cennego elementu zarządzania przedsiębiorstwem, głównie w zakresie tworzenia wartości dla interesariuszy, zostając tym samym włączona do strategicznych modeli efektywności działalności przedsiębiorstw.
Mimo, że relacje pomiędzy CSR a wynikami finansowymi przedsiębiorstw były przedmiotem wielu analiz teoretycznych i empirycznych, ich ustalenia pozostają często mieszane, wskazując na ewentualnie dwukierunkową relację pomiędzy badanymi zmiennymi.
Celem artykułu jest poszukiwanie zależności pomiędzy CSR i wynikami finansowymi przedsiębiorstw, na podstawie badań empirycznych przeprowadzonych przez innych autorów w różnych krajach. Łącznie analizą objęto 53 badania i wyniki uzyskane dla 16119 przedsiębiorstw.

Pobrania

Brak dostępnych danych do wyświetlenia.

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