The effect of social responsibility on financial performance with emphasis on the moderating role of risk management
by Nasrin Dadashi; Seyyed Saeb Mousavi; Ali Mayeli
International Journal of Productivity and Quality Management (IJPQM), Vol. 43, No. 1, 2024

Abstract: Recently, the corporate world has increasingly made efforts to invest in corporate social responsibility and risk management, also known as competitive advantage in strategic resources. This study intends to examine the effect of social responsibility on financial performance, emphasising the moderating role of risk management of companies listed on Tehran Stock Exchange (TSE). For this purpose, 129 companies active during 2011-2018 are selected as a sample. The results show the positive significant effect of social responsibility on firm performance (ROA and Tobin's Q ratio). Risk management has a direct and positive significant effect on firm performance and an indirect effect on the relationship between social responsibility and ROA, while it has no effect on the relationship between social responsibility and Tobin's Q.

Online publication date: Wed, 18-Sep-2024

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