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Impact of corporate social responsibility on financial performance: A case of KSE non-financial firms
(UNIVERSITY OF MANAGEMENT AND TECHNOLOGY, 2015) Rasheed, Burhan
Conventionally, the researchers in Pakistan indicated investment in Corporate Social Responsibility (CSR), and its impact on Corporate Financial Performance (CFP). Basically there are three methods: in first method CSR is measured by investment in CSR activities; second method is content analysis of CSR disclosure in financial reports. Third method is based on reputation index of firms regarding CSR, given by independent agencies. In Pakistan, there is not a single authority to give reputation index, so this method is not applicable in Pakistan. In this study first two methods are focused to examine the impact of corporate social responsibility on corporate financial performance of 70 public limited companies listed in Karachi Stock Exchange. But due to unavailability of data it limited to 50 non-financial firms for the time period of 2008-2013. Results of this study showed that CSR has positive impact on CFP. Investment in CSR has positive impact on both profits before tax and earnings per share. CSR disclosure also has positive impact on return on sales, return on equity and return on assets.