Volume 6, Issue 9 (September 2019), Pages: 85-92

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 Original Research Paper

 Title: Corporate social responsibility and financial performance: The case of the Saudi companies

 Author(s): Hichem Dkhili *, Lassad Ben Dhiab

 Affiliation(s):

 College of Business Administration, Northern Border University, Arar, Saudi Arabia

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0000-0001-5773-1494

 Digital Object Identifier: 

 https://doi.org/10.21833/ijaas.2019.09.013

 Abstract:

This research examines the effects of Corporate Social Responsibility (CSR) on financial performance in the Saudi companies' context. In this context measuring, CSR is a necessary condition for knowledge of their own social responsibility and thus to control environmental and social impacts. Assessing the social and environmental performance, the establishment of a steering system for the performance and accountability on these external dimensions imply the existence of metrics to assess the quality of management of the business-related non-financial. The CSR and the financial performance are measured using two accounting variables: Return on assets (ROA) and return on equity (ROE). The financial data are collected from the last ten years (2007-2017). The results show the absence of a relationship between the CSR and the financial performance measured by ROA, whereas there is a positive relationship if the financial performance is measured by the ROE. 

 © 2019 The Authors. Published by IASE.

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

 Keywords: Corporate social responsibility, Financial performance, Return on assets, Return on equity

 Article History: Received 12 April 2019, Received in revised form 11 July 2019, Accepted 11 July 2019

 Acknowledgement:

No Acknowledgement.

 Compliance with ethical standards

 Conflict of interest:  The authors declare that they have no conflict of interest.

 Citation:

 Dkhili H and Dhiab LB (2019). Corporate social responsibility and financial performance: The case of the Saudi companies. International Journal of Advanced and Applied Sciences, 6(9): 85-92

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