SAKARYA, ŞAKİR Balıkesir Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey , YILDIRIM, AYŞE Balıkesir Üniversitesi - Sağlık Uygulama ve Araştırma Hastanesi, Turkey , AYTEKİN, SİNAN Balıkesir Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey

CORPORATE SOCIAL RESPONSIBILITY EXPLAINATION’S EFFECT ON BUSINESSES” FINANCIAL PERFORMANCE: A STUDY IN BIST-30

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This study has been done to determine the effect of corporate social responsibility explanations on businesses financial performance. For this purpose, 6 production businesses, which are in 2011 and 2012 BIST-30 index, financial tables and Corporate Management Principles Accordance Reports on corporate social responsibility were investigated. In this study, businesses calculated financial ratios in the given years were used as business performance indicator. Corporate social responsibility explanations, which are chosen as independent variables, are the explanations that businesses made on society, product/consumer, environment and employees. The financial tables of businesses are analyzed with ratio analysis method; Corporate Management Principles Accordance Reports were analyzed with content analysis method. In this study, Two Way Manova analysis was used to investigate statistically the effect of independence variables (CSR explanations) on dependent variables (financial ratios). As a result of assessment of data, it is concluded that the society is generally sensitive to corporate social responsibility explanations.

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Corporate Social Responsibility , Content Analysis , Financial Performance

Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences

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