The relationship between CSR and financial performance
نویسندگان
چکیده
Course/Level: 2FE16E, Undergraduate, Bachelor Thesis Authors: Anton Karlsson, Christian Hagberg & Sebastian Johansson Supervisor: Mosad Zineldin Examiner: Martin Amsteus Title: The relationship between CSR and financial performance – A quantitative study examining the Stockholm OMX stock exchange Purpose: Examine the relationship between Corporate Social Responsibility (CSR) and financial performance in Swedish publicly traded companies in the years 2006-2009. Hypothesis: These are the following hypothesis: H1: There is a positive linear relationship between a company’s CSR performance and its accounting based financial performance (represented by ROA). H2: There is a positive linear relationship between a company’s CSR performance and its market based financial evaluation (represented by Tobin’s Q). H3: Industry moderates the relationship between CSR and financial performance H4: Firm size moderates the relationship between CSR and financial performance. Theoretical framework: CSR, Previous research Methodology: Longitudinal study, Secondary analysis Conclusion: Hypothesis 1 may be rejected. Hypothesis 2 may be rejected. Hypothesis 3 may be rejected. Hypothesis 4 may be rejected. Table of
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