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The aim of this paper is to clarify the influence between companies’ corporate social responsibility (CSR) to their financial performance (CFP), which has been studied for several years without reaching a consensus on the effect and the direction of it. The present paper examines the linear effect using accounting-based which is Return on Assets. The data are retrived form Thomson Reuters Environmental Social Governance (ESG) Disclosure score covering 123 multinational listed companies in ASEAN-Five countries for the period 2016–2020. The results of the linear model via data panel regression suggests that there is a negative influence between CSR and CFP..Ada Tabel
Call Number | Location | Available |
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13032 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Depok: Program Studi Manajemen Fakultas Ekonomi dan Bisnis UI 2021 |
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Edisi | - |
Subjek | Corporate social responsibility Return on asset Financial instability Corporate Financial Performance Environmental Social Governance Disclosure Score |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | xix, 172 p. ; diagr. ; 30 cm |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |