The Relationship between Corporate Social Responsibility and Financial Performance of Iraqi Corporations: A Literature Review

• 作者: Anmar Adnan Khudhair Azam Abdel Hakeem Khalid Ahmed Norlia Mat Norwani Talal Mohammed Aljajawy
• 来源期刊: 现代会计与审计:英文版
• 学科: 经济
• 关键词: CORPORATE social RESPONSIBILITY financial performance Iraq STAKEHOLDER theory
• 年，卷（期）: 2019,（1）
• 页码范围: 28-33
• 页数: 6页
• 分类号: F

摘要

This paper aims to explore past researches that examine the relationship between corporate social responsibility (CSR) and financial performance. The researcher intends to conduct researches that examine the relationship between CSR and financial performance in Iraq corporations. This paper highlights review of literatures from various countries that examine relationships between CSR with financial performance. This paper is based on secondary sources which are accumulated from many researches in Malaysia, Australia, UK, Indonesia, Sri Lanka, Nigerian, and Jordan. The study uses information generated from literature reviewed from different researchers relating to the topic. This method was applied by collecting information from journals and online sources relating to the issue under consideration. Regression analysis documents significant evidence to support a positive relationship between CSR and financial performance. Evidence suggests that CSR leads to good financial performance in Iraq corporations. Findings based on the review revealed that researchers also showed that there was a significant positive relationship between CSR practice and financial performance in Iraq corporations. This study focuses on disclosures made in the corporate annual reports. This is because the annual report is the common document produced by companies on a regular basis and is widely used in prior studies related to CSR. The study provides some important insights for our understanding of CSR in developing economies and its effects on financial performance in the context of Iraq companies.