CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: AN ANALYSIS UNDER THE PRISM OF RECIPROCITY

CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: AN ANALYSIS UNDER THE PRISM OF RECIPROCITY

CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: AN ANALYSIS UNDER THE PRISM OF RECIPROCITY

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This paper lays the foundations of the mutual contribution of CSR and corporate financial performance.It seeks to find out whether CSR Home Audio can explain and be explained by corporate financial performance.We introduce moderating and mediating variables to throw light on the reciprocal relationship envisaged.

We combine qualitative and quantitative methodological approaches to verify our research hypotheses.The main result talks of a non-reciprocalbut ambiguous cyclical relationship between CSR and Floor Light FP.We thusconclude on the possibility to study this link by replacing CSR by Socially Responsible Investment (SRI).

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