Effect of Corporate Social Responsibility Disclosure in Financial Performance
Islam, Sayeda Sadia
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In today’s big business world the word, “Corporate Social Responsibility” (CSR) is more than a catchphrase to the stakeholders. The thought of CSR is developing in the commerce world from decades; though, the real sense with its force is yet to be achieved. The appearance of Corporate Social responsibility in the business shows an original period of industry, in this undecided world. Corporate social responsibility is the obligation by business to give to sustainable growth from side to side the sense of balance of factors which are financial, social and environmental factor. Enterprises take out corporate social responsibility from side to side detailed behavior such as scheming environmental pollution, natural resource protection, and energy conservation, and employment safety, particularly supporting and developing community. Corporate social responsibility disclosure plays an important role in completion of corporate social responsibility, support of business’s picture and making of good feeling to stakeholders. This learns conduct sustainable growth reports of 30 enterprises listed on the Dhaka stock market of 2016. The results show that the level of corporate social responsibility disclosure has a positive result on return on assets. This study has significant implication for enterprises in provisos of investing activities and corporate social responsibility disclosure.
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