The Relation Between Corporate Social Responsibility Disclosure and Financial Performance: Evidence from the Commercial Banking Industry

Peer reviewed: 
No, item is not peer reviewed.
Scholarly level: 
Graduate student (Masters)
Date created: 
2010-08
Keywords: 
Corporate social responsibility
Corporate social responsibility disclosure
Financial performance
Banking industry
Commercial banks
Abstract: 

The purpose of this paper is to extend previous research on the relationship between corporate social responsibility disclosure and financial performance. Increase level of CSR disclosure can improve a firm‘s credibility but it can also incur extra cost and reduce firm‘s profit. The unique contribution of this study is the empirical analysis of this relation on a sample of international commercial banks, supplemented by ranking and deciles comparisons. Our findings show that no definitive relationship exists, neither positive nor negative, between CSR disclosure and financial performance in commercial banks.

Description: 

FRM Project-Simon Fraser University

Language: 
English
Document type: 
Thesis
File(s): 
Senior supervisor: 
Peter Klein
Department: 
Beedie School of Business-Segal Graduate School
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