CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES

This study aims to examine literature about relationship between corporate social responsibility (CSR) and financial performance (CFP)  in different countries. The studies from nine different countries were examined. The results indicate that there are three groups of results. Three different types...

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Datum:2019
1. Verfasser: Botsian, Tetiana
Format: Artikel
Sprache:English
Veröffentlicht: Zhytomyr Ivan Franko State University 2019
Online Zugang:http://eui.zu.edu.ua/article/view/ISSN2410-3748-2019-2%2825%29-1
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Назва журналу:Economics. Management. Innovations

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Economics. Management. Innovations
id eui_zu_edu_ua-article-190098
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spelling eui_zu_edu_ua-article-1900982019-12-28T08:22:59Z CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES Botsian, Tetiana This study aims to examine literature about relationship between corporate social responsibility (CSR) and financial performance (CFP)  in different countries. The studies from nine different countries were examined. The results indicate that there are three groups of results. Three different types of relationships between CSR and CFP can be identified: positive, negative and neutral. We claim, that researchers of 9 different countries use quite the same methodology to different to examine the relation between CSR and CFP for different types of companies. However, CSR is strongly influenced by cultural and socio-economic environments and relates to a country’s national business system. Political institutions are potential drivers of CSR as well. Moreover, informal institutions such as national cultures have an important effect on CSR practices. The national business system of the specific country creates the conditions under which corporations are more or less likely to engage in socially responsible behavior. For instance, in countries with a high degree of union power, firms perform better on the social and environmental scores. So, variety of legislative basis and national institutions (political, market, cultural) are drivers of CSR. They is a specific for each country. Due to that, all examined studies are incomparable because of the national institutions’ difference that drive responsible behavior of the companies. The results in one country can differ in another. This article adds to the previous research devoted to the relationship between CSR and CFP. Firstly, the study enhances understanding of the relationship between CSR and CFP. Secondly, this study expands information about CSR in different countries to scholars and researchers. It also contributes to investors, who consider CSR in decisions making process. Zhytomyr Ivan Franko State University 2019-11-12 Article Article Peer-reviewed Article application/pdf http://eui.zu.edu.ua/article/view/ISSN2410-3748-2019-2%2825%29-1 10.35433/ISSN2410-3748-2019-2(25)-1 Economics. Management. Innovations; No. 2(25) (2019) Економіка. Управління. Інновації; № 2(25) (2019) 2410-3748 10.35433/ISSN2410-3748-2019-2(25) en http://eui.zu.edu.ua/article/view/ISSN2410-3748-2019-2%2825%29-1/189963 Copyright (c) 2020 Tetiana Botsian https://creativecommons.org/licenses/by-nc-nd/4.0
institution Economics. Management. Innovations
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datestamp_date 2019-12-28T08:22:59Z
collection OJS
language English
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author Botsian, Tetiana
spellingShingle Botsian, Tetiana
CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES
author_facet Botsian, Tetiana
author_sort Botsian, Tetiana
title CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES
title_short CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES
title_full CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES
title_fullStr CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES
title_full_unstemmed CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE: RELATIONSHIPS IN DIFFERENT COUNTRIES
title_sort corporate social responsibility and corporate financial performance: relationships in different countries
description This study aims to examine literature about relationship between corporate social responsibility (CSR) and financial performance (CFP)  in different countries. The studies from nine different countries were examined. The results indicate that there are three groups of results. Three different types of relationships between CSR and CFP can be identified: positive, negative and neutral. We claim, that researchers of 9 different countries use quite the same methodology to different to examine the relation between CSR and CFP for different types of companies. However, CSR is strongly influenced by cultural and socio-economic environments and relates to a country’s national business system. Political institutions are potential drivers of CSR as well. Moreover, informal institutions such as national cultures have an important effect on CSR practices. The national business system of the specific country creates the conditions under which corporations are more or less likely to engage in socially responsible behavior. For instance, in countries with a high degree of union power, firms perform better on the social and environmental scores. So, variety of legislative basis and national institutions (political, market, cultural) are drivers of CSR. They is a specific for each country. Due to that, all examined studies are incomparable because of the national institutions’ difference that drive responsible behavior of the companies. The results in one country can differ in another. This article adds to the previous research devoted to the relationship between CSR and CFP. Firstly, the study enhances understanding of the relationship between CSR and CFP. Secondly, this study expands information about CSR in different countries to scholars and researchers. It also contributes to investors, who consider CSR in decisions making process.
publisher Zhytomyr Ivan Franko State University
publishDate 2019
url http://eui.zu.edu.ua/article/view/ISSN2410-3748-2019-2%2825%29-1
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last_indexed 2025-12-02T15:24:18Z
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