العلاقة بين مستوى الإفصاح عن المسئولية الاجتماعية و الأداء المالي للشركة في ظل التأثير المعدل لمراحل دورة حياة الشركة : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

This research aims at examining the relationship between the level of disclosure of social responsibility and financial performance of the company.

The study also aimed at testing the impact of the company life cycle stages on the previous relationship, using a sample of non-financial companies listed on the Egyptian stock exchange for the period of four years, 2015-2018.

Using multiple regression analysis, the results showed a positive and significant impact of the level of disclosure of social responsibility on both the rate of return on assets and the rate of return on equity as measures of financial performance of the company.

With respect to the moderating impact of the company's life cycle on the relationship between the level of disclosure of social responsibility and the rate of return on assets as a measure of financial performance of the company, the results indicated a significant positive relationship between maturity stage and the level of disclosure of social responsibility. With respect to the growth and deterioration stages, the results indicate that there is insignificant impact on the relationship between the level of disclosure of social responsibility and the rate of return on assets.

Finally, With respect to the moderating impact of the company's life cycle on the relationship between the level of disclosure of social responsibility and the rate of return on equity as a measure of financial performance of the company, the results showed that there is insignificant relationship between the three stages of the company's life cycle and the level of disclosure of social responsibility.