أثر التوجه نحو أنشطة المسؤولية الاجتماعية من قبل منشآت الأعمال على الأداء المالي : دراسة تطبيقيّة على الشركات المساهمة العامة المدرجة في بورصة فلسطين

الملخص EN

The study aimed to investigate the impact of Corporate Social Responsibility (CSR) on the Financial Performance of Corporate Companies Listed at Palestine Exchange, by studying the impact of each activity of the CSR (Environmental Issues, Community Relations, Human Resources, and Product Quality) on the Financial Performance.

In order to achieve the study objectives, a content analysis design was adopted, and a CSR index was construct ed covering all the activities related to the four dimensions above.

The study was applied on a sample of 28 Palestinian corporations listed at Palestine Exchange during the period 2006-2014.

Multiple regression analysis was used to ascertain the relationship between the study variables.

The results of the study showed that, there is a weakness in the exercise of the Palestinian Companies for activities related to the control of the environment, and CSR activities concerning the control of the environment which has positive significant effect on the financial performance (ROA, ROE, assets turnover), while there is no effect of CSR activities on the market value.