Title: Corporate social responsibility and the corporate financial performance: the moderator role of firm size

Authors: Fathi Jouini; Ahlem Selma Messai

Addresses: Faculty of Economic Sciences and Management of Sousse, University of Sousse, Sousse, 4023, Tunisia ' School of Business, King Faisal University, Al Ahsa, 31982, Saudi Arabia

Abstract: This article aims to determine empirically the moderating role of the firm size and the relationship between corporate social responsibility and the economic corporate financial performance for a sample of 87 French companies listed SBF 120 index for the period from 2012 to 2014. Our study integrates the score of performance of corporate social responsibility and these variables such as governance, the employment, the environment and community. Our study demonstrates a positive effect of the interaction between the firm size with each variable of corporate social responsibility.

Keywords: performance; social responsibility; governance; the environment; the employment and community.

DOI: 10.1504/IJCA.2020.109269

International Journal of Critical Accounting, 2020 Vol.11 No.3, pp.233 - 251

Received: 24 May 2019
Accepted: 12 Oct 2019
Published online: 02 Sep 2020 *

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