ÖZÇELİK, Funda Uludağ Üniversitesi - İşletme Bölümü, Turkey , AVCI ÖZTÜRK, Burcu Uludağ Üniversitesi - İşletme Bölümü, Turkey , GÜRSAKAL, Sevda Uludağ Üniversitesi - Ekonometri Bölümü, Turkey

INVESTIGATING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE IN TURKEY

36793

This paper examined the relationship between corporate social responsibility and firm financial performance in Borsa Istanbul 100 index companies between the years 2010 and 2012. In order to test our hypothesis that the companies issuing corporate social responsibility reports have higher performance in terms of financial accounting ratios, we applied a logistic regression analysis. Corporate social responsibility was used as the dependent variable and financial performance measures, firm size, firm risk, and type of ownership as independent variables. We found that there was a significant relationship between company size and corporate social responsibility. We were not able to find any significant relationship between financial performance, risk, type of ownership and corporate social responsibility.

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Corporate Social Responsibility , Sustainability Reporting , Financial Performance

Journal Of Economics and Administrative Sciences, Ataturk University

203