ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

The Relationship between Corporate Social Responsibility Disclosure and Financial Performance in the Iraqi Companies: Literature Review

Journal: International Journal of English, Literature and Social Science (Vol.4, No. 6)

Publication Date:

Authors : ;

Page : 1836-1841

Keywords : Corporate social responsibility; financial performance; stakeholder’s theory.;

Source : Downloadexternal Find it from : Google Scholarexternal


The objective of this study is to investigate the relationship between Corporate Social Responsibility and Financial Performance in Industrial sector of Iraq. The data is obtained from the annual reports issued by the companies for the period from (2014 to 2018). The correlation research design is will be identifying the relationship between earnings per share, return on assets, net profit margin and CSR. A sample of 30 companies will be chosen of the industrial sector this study will contribute to the finding of empirical studs or CSR and financial performance especially in Industrial sector of Iraq. Will be evaluated this study examines different impacts of positive and negative CSR on financial performance of industrial sector, theoretically based on positivity and negativity effects. Findings suggest mixed results across different industries and will contribute to companies' appropriate strategic decision-making for CSR disclosure by providing more precise information regarding the impacts of each directional CSR on financial performance.

Last modified: 2020-03-26 16:33:44