W poszukiwaniu wpływu dokonań CSR na wyniki finansowe
Searching the impact of corporate social performance on corporate financial performance

Summary/Abstract: The issue of corporate social performance measurement and its relationship with financial performance is crucial for assessing the suitability of the concept of CSR. It remains, however, still open, as previously carried out research does not clearly indicate the relationship between these achievements. Therefore, the aim of this article is to determine the impact of corporate social performance (CSP) on corporate financial performance (CFP) on the example of companies included in the RESPECT Index portfolio of the Warsaw Stock Exchange. For this purpose, literature review and statistical analysis − descriptive statistics for the period 2008-2014 were used. The research established that the social responsibility of companies listed on the RESPECT Index, reflected in financial performance cannot be expected.

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