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Journal of Business Ethics

Erschienen in:

05.04.2016

Impact of Corporate Social Responsibility Disclosure on Financial Performance: Case Study of Listed Pharmaceutical Firms of Pakistan

verfasst von: Muhammad Shoukat Malik, Lubna Kanwal

Erschienen in: Journal of Business Ethics | Ausgabe 1/2018

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Abstract

The intention of this paper is to examine the impact of corporate social responsibility disclosure on financial performance in a case study of listed Pharmaceutical firms in Pakistan. For this case study, the panel data of 10 years from 2005 to 2014 are obtained through content analysis of annual reports. Quantitative tools were used to measure variables studied in which index was developed and used scoring methodology. Further, brand equity is introduced as a mediator between CSRD and financial performance. The results of content analysis revealed that GSK Pakistan laboratories involved in greater level of disclosure as compared to other pharmaceutical firms. The average rate of disclosure of listed pharmaceutical firms is increasing annually. Among four themes, the results showed that pharmaceutical firms mostly disclose information regarding community involvement. The results of regression which were significant shows that brand equity act as mediator between the corporate social responsibility disclosure and financial performance.

Vorheriger Artikel When Fairness is Not Enough: Impact of Corporate Ethical Values on Organizational Citizenship Behaviors and Worker Alienation

Nächster Artikel Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure

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Titel: Impact of Corporate Social Responsibility Disclosure on Financial Performance: Case Study of Listed Pharmaceutical Firms of Pakistan
verfasst von: Muhammad Shoukat Malik
Lubna Kanwal
Publikationsdatum: 05.04.2016
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 1/2018
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-016-3134-6

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