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Article

Интегрированная отчетность, корпоративная социальная ответственность как фактор качества

Over the past few decades, the concept of corporate social responsibility (CSR) has been growing exponentially, and this suggests that this topic and its impact on the financial performance of the company, on its financial condition is becoming more relevant and, as a result, deserves closer attention of researchers. The relevance of the CSR problem is due to the fact that the rules that are required from business as a participant in the processes of production and consumption, oblige organizations to take into account the social and environmental areas of activity. In such circumstances, firms are beginning to find ways to combine social, economic and environmental performance in order to maintain competitiveness. The purpose of this work is to study the impact of corporate social responsibility on the financial performance of companies and identify the relationship between them. The results of the study show that there is a significant positive relationship between CSR and return on equity, as well as return on assets of the company. However, it is proved that the share price can not depend on whether the company follows the principles of CSR or not.