STUDY REGARDING THE DETERMINANTS OF CORPORATE SOCIAL PERFORMANCE FOR A SAMPLE OF ROMANIAN LISTED COMPANIES

被引：0
|
作者：
Moscalu, Maricica [1 ]
Vintila, Georgeta [1 ]
机构：
[1] Acad Econ Studies Bucharest, Bucharest, Romania
来源：
METALURGIA INTERNATIONAL | 2012年 / 17卷 / 03期
关键词：
social responsibility; social performance; financial performance; correlation; regression; FINANCIAL PERFORMANCE; RESPONSIBILITY;
D O I：
暂无
中图分类号：
TF [冶金工业];
学科分类号：
0806 ;
摘要：
In this paper we aim to identify, the determinants of corporate social performance (CSP) and to investigate its relationship with economic and financial features (financial performance, size and economic sector) for a sample of 40 Romanian enterprises listed on Bucharest Stock Exchange, using recent data and applying correlation and regression analysis. At the same time, we present a methodology for evaluating company's social performance. The present study represents a development of a previous study (Vintila et al., 2009). The findings show that the principal factors influencing the social behaviour of Romanian sampled companies are represented by size and economic sector. Contrary to expectations, it wasn't found a significant relationship between CSP and financial performance.
引用
收藏
页码：237 / 245
页数：9
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