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CSR and Financial Performance Analysis: Evidence from Top ASEAN Listed Companies

Stephanus Remond Waworuntu · Michelle Dewi Wantah · Toto Rusmanto

75 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Corporate Social Responsibility Reporting Corporate Identity and Reputation Corporate Governance and Financial Management

Abstract

The purpose of this research is to investigate whether the commitment of companies to their stakeholders has a relationship with better financial results and also to establish the extent and pattern of corporate disclosure in the top listed companies in the ASEAN region. This research found that there is a moderate to strong positive correlation between all the variables when analyzed as a whole. However, the correlation result varies when broken down into individual countries and sectors. There is an increasing awareness of CSR disclosure in the top listed ASEAN companies.

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References

2005Three Approaches to Qualitative Content Analysis 1993Research methods for business: A skill building approach 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance 2003Corporate Social and Financial Performance: A Meta-Analysis 2004Corporate Social Responsibility Theories: Mapping the Territory 2007Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations 1988CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE.1996The Impact of Environmental Management on Firm Performance

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