The correlation between the four components of a company's corporate social responsibility and financial performance: The case of selected companies in the food and beverage industry in the Philippines

Date of Publication

2013

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Fe Violeta G. Baluran

Defense Panel Member

Elsie N. Velasco
Carmelita C. Clerigo

Abstract/Summary

Corporate social responsibility (CSR) has been shown by some of the previous studies to have a significant effect on the financial performance of a company. However, there is a limited study on which types of CSR significantly affect financial performance. In order to find more about that, the proponents of this study gathered the rating for each type of CSR (i.e. customer-related, employee-related, environmentally-related, socially-related) and the financial performance indicators (return on assets, return on equity, profit margin) of selected companies from the food and beverage industry in the Philippines. Surveys were performed to collect the CSR ratings while the financial performance indicators were calculated from the data presented in the book entitle 2Top 15000 Corporations: The Philippines as an Emerging Market. 3The structural equation modeling (SEM) was then applied to determine the relationship between the relationships between the data collected. Based on the results, it was conclude that only the socially-related and customer-related CSR have significant effect on the financial performance of the selected food and beverage companies.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU18232

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

vi, 121 leaves ; 28 cm.

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