Corporate Social Responsibility Versus Financial Performance

Critical Review Small and Medium Enterprises (SMEs)

DOI

10.2991/aebmr.k.210928.047How to use a DOI?

Keywords

CSR, financial performance, firm performance, SMEs

Abstract

The pro contract between CSR and financial performance in companies has become a hot topic in the debate of researchers regarding literature and empirical studies. In large companies, CSR has a positive impact on financial performance. However, experts argue that CSR will actually have a negative impact on financial performance. critique of these two aspects, commenting on every condition experienced in Small and Medium Enterprises. This debate, has provided very meaningful nuances from various parts of the world both in countries from the continent of Asia, America, Europe, Africa. Various parts of the world have characterized the debate between CSR and financial performance. Empirical studies that have been carried out from various developed and developing countries show that CSR has a positive and significant impact on financial performance in Small and Medium Enterprises. Therefore, it is hoped that we will examine further the development of an increasingly complex business world.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Rudi Salam
AU  - Cacik Rut Damayanti
AU  - Kemal Sandi
AU  - Haedar Akib
AU  - A. Octamaya Tenri Awaru
PY  - 2021
DA  - 2021/09/30
TI  - Corporate Social Responsibility Versus Financial Performance
BT  - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
PB  - Atlantis Press
SP  - 238
EP  - 242
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210928.047
DO  - 10.2991/aebmr.k.210928.047
ID  - Salam2021
ER  -