CSR and firm performance nexus in a highly unstable political context: institutional influence and community cohesion
نوع المنشور
بحث أصيل
المؤلفون

We provide evidence of the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) in Palestine, a highly unstable political context. Annual reports of all firms listed on the Palestine Exchange (PEX) for the period 2016-2019 were manually content analysed. A checklist of reported CSR items is summarised into four areas: environmental information, human resources, community involvement, and product and customer service quality. Results indicate a robust positive connection between each of the four dimensions and the composite CSR index with three performance indicators: ROA, ROE, and Tobin's Q. Results also find better performing companies with a higher degree of community involvement being greatly appealing, while the environmental dimension was the least resilient. We discuss the significance of community engagement for an unstable context like …

المجلة
العنوان
International Journal of Business Governance and Ethics
الناشر
InderScience
بلد الناشر
المملكة المتحدة
Indexing
Scopus
معامل التأثير
None
نوع المنشور
Both (Printed and Online)
المجلد
18
السنة
2024
الصفحات
678-701