Corporate soci al responsi bility and financial performance relati onship: The case of Turkey

Son yıllarda araştırmacıların yoğun ilgisini çeken kurumsal sosyal sorumluluk bu çalışmanın başlangıçnoktasını oluşturmaktadır. Ilgili literaturde kurumsal sosyal sorumluluk ve firma performansını konu alan çeşitliaraştırmalar mevcuttur, ancak bu çalışmada gelişmekte olan bir ülkenin, Türkiyenin durumu incelenme ktedir.Bu çalışmanın ana amacı muhasebe bazlı performans ölçütleri yardımıyla kurumsal sosyal sorumluluk vefinansal performans arasındaki ilişkiyi sorgulamaktır. Çalışmada ulaşılan sonuçlar, kurumsal sosyalsorumluluğun daha iyi finansal performansa yol açtığını desteklemektedir.

Kurumsal sosyal sorumluluk ve firma performansı arasındaki ilişki : Türkiye örneği

Having an increased attention from researchers corporate social responsibility is the starting point ofthis study. There several studies in the literature regarding the linkage between CSR and firm performance,however this study examines the situation of a developing country; Turkey. The main aim of this study is toinvestigate corporate social performance and financial performance relationship with accounting basedperformance measures. The results seem to support CSR causes better financial performance.

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