Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance

• Main Authors: Ferreira, C., DING, David K., Wongchoti, U.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2014
• Subjects: Corporate Social Responsibility; CSR; Corporate Governance; Corporate FinancialPerformance; CFP; Stakeholder; Environmental; Business
• Online Access: https://ink.library.smu.edu.sg/lkcsb_research/4441; https://ink.library.smu.edu.sg/context/lkcsb_research/article/5440/viewcontent/FinancialReporting.pdf
• Institution: Singapore Management University

We provide one of the first analyses of corporate social responsibility (CSR) and firm performance using only annual financial reports. We document a link between corporate financial performance (CFP) and CSR, although this is not always positive. Specifically, we investigate whether CSR performance...