Corporate Social Responsibility: Impact on Firms’ Financial Performance

Detalhes bibliográficos
Autor(a) principal: Calheiros, Maria Barreto
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/131203
Resumo: Dissertation presented as the partial requirement for obtaining a Master's degree in Statistics and Information Management, specialization in Risk Analysis and Management
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spelling Corporate Social Responsibility: Impact on Firms’ Financial PerformanceCorporate Social ResponsibilityEnvironmental Social Governance (ESG)Financial PerformanceDissertation presented as the partial requirement for obtaining a Master's degree in Statistics and Information Management, specialization in Risk Analysis and ManagementThe aim of this study is to provide a comprehensive and structured analysis of the relationship between firm’s financial performance and Corporate Social Responsibility (CSR) on a global scale. Evidence from previous studies suggests no consensus in the relationship between CSR and firms’ performance. This study is conducted with a sample of 744 companies from 31 countries and 147 different industries, between 2005 and 2019. The CSR performance analysis is conducted through firms’ Environment, Social and Governance (ESG) scores whilst the financial performance is evaluated by Return on Assets (ROA) and Return on Equity (ROE). All data is extracted from Thomson Reuters Eikon. The results suggest there is a positive relationship between CSR and the financial performance of the companies. The findings also suggest that companies that have a low value of Total Revenues do not benefit from an investment on ESG Factors, as the results show a negative relationship between ESG Score and Return on Assets. Lastly, this study allows to conclude that when considering the three pillar scores individually, the Social Pillar is the only one that leads to a better performance of the companies. The outcomes of this study are important not only for the investment decision-making of both values-driven and profit-driven investors but also to increase awareness of how sustainable financial markets can contribute positively to reduce global risks.Bravo, Jorge Miguel VenturaRUNCalheiros, Maria Barreto2022-01-20T17:07:25Z2021-11-112021-11-11T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/131203TID:202815366enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:09:46Zoai:run.unl.pt:10362/131203Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:47:00.832083Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Corporate Social Responsibility: Impact on Firms’ Financial Performance
title Corporate Social Responsibility: Impact on Firms’ Financial Performance
spellingShingle Corporate Social Responsibility: Impact on Firms’ Financial Performance
Calheiros, Maria Barreto
Corporate Social Responsibility
Environmental Social Governance (ESG)
Financial Performance
title_short Corporate Social Responsibility: Impact on Firms’ Financial Performance
title_full Corporate Social Responsibility: Impact on Firms’ Financial Performance
title_fullStr Corporate Social Responsibility: Impact on Firms’ Financial Performance
title_full_unstemmed Corporate Social Responsibility: Impact on Firms’ Financial Performance
title_sort Corporate Social Responsibility: Impact on Firms’ Financial Performance
author Calheiros, Maria Barreto
author_facet Calheiros, Maria Barreto
author_role author
dc.contributor.none.fl_str_mv Bravo, Jorge Miguel Ventura
RUN
dc.contributor.author.fl_str_mv Calheiros, Maria Barreto
dc.subject.por.fl_str_mv Corporate Social Responsibility
Environmental Social Governance (ESG)
Financial Performance
topic Corporate Social Responsibility
Environmental Social Governance (ESG)
Financial Performance
description Dissertation presented as the partial requirement for obtaining a Master's degree in Statistics and Information Management, specialization in Risk Analysis and Management
publishDate 2021
dc.date.none.fl_str_mv 2021-11-11
2021-11-11T00:00:00Z
2022-01-20T17:07:25Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/131203
TID:202815366
url http://hdl.handle.net/10362/131203
identifier_str_mv TID:202815366
dc.language.iso.fl_str_mv eng
language eng
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eu_rights_str_mv openAccess
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