The Relationship between Corporate Social Responsibility Disclosure and Financial Performance in the Iraqi Companies: Literature Review

Mustafa Abd Oun Saud; Rohalia Binti Yusof; Azam Abdel Hakeem Khalid Ahmed

Vol-4,Issue-6,November - December 2019

Author: Mustafa Abd Oun Saud, Rohalia Binti Yusof, Azam Abdel Hakeem Khalid Ahmed

Keywords: Corporate social responsibility; financial performance; stakeholder’s theory.

Abstract: The objective of this study is to investigate the relationship between Corporate Social Responsibility and Financial Performance in Industrial sector of Iraq. The data is obtained from the annual reports issued by the companies for the period from (2014 to 2018). The correlation research design is will be identifying the relationship between earnings per share, return on assets, net profit margin and CSR. A sample of 30 companies will be chosen of the industrial sector this study will contribute to the finding of empirical studs or CSR and financial performance especially in Industrial sector of Iraq. Will be evaluated this study examines different impacts of positive and negative CSR on financial performance of industrial sector, theoretically based on positivity and negativity effects. Findings suggest mixed results across different industries and will contribute to companies’ appropriate strategic decision-making for CSR disclosure by providing more precise information regarding the impacts of each directional CSR on financial performance.

DOI: 10.22161/ijels.46.34