Impact of corporate social responsibility on firm's performance: evidence from non-financial sector of Pakistan
by Burhan Rasheed; Noman Arshed; Zohair Farooq Malik; Mohyuddin Tahir Mahmood
Afro-Asian J. of Finance and Accounting (AAJFA), Vol. 8, No. 2, 2018

Abstract: The objective of this study is to examine the impact of corporate social responsibility (CSR) on firm's performance (FP). It is based on conceptual aspects of CSR and considers how CSR can be measured in order to investigate the firm's performance. The paper is exploratory in nature because CSR is measured as an investment and disclosure in the Pakistani non-financial sector. The empirical results of this study provide evidence of the positive impact of CSR on FP. It is further concluded that firms investing in CSR have better financial performance. This study is a pioneer in Pakistan regarding CSR as investment and disclosure simultaneously and therefore an addition to existing literature on CSR. This paper provides different new ways to investigate CSR, by encouraging a discussion about the importance of corporate social responsibility.

Online publication date: Wed, 28-Mar-2018

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