Karya Tulis Ilmiah yang berjudul “Impact of Corporate Social Responsibility on Financial Performance of the Banks : Case of Banking Sector in Pakistan” ini ditulis oleh Tariq Mehmood, Inzamam Ul Haq, Asad Rauf, Rosa Fitriana, dan Buthina Alobidyeen.
Karya Tulis ini dimuat di halaman 311-320 dalam Jurnal “International Journal of Business and Economic Affairs (IJBEA)” Volume. 5 N0. 6 tahun 2020 dengan no ISSN: 2519-9986.
ABSTRACT
The idea of Corporate Social Responsibility (CSR) was acknowledge worldwide in 90s. First time the concept of CSR was developed in 1950 and that time it is familiar such as social responsibility. In 1953, Howard Bowen reported fifirst dissemination about CSR and it’s planed in the format of book in market. Between strong fifirms CSR is main part of each organizations corporate strategy. The concept of CSR is new in Pakistan so its awareness is not clear. The aim of project is that to check the impact of CSR on fifirm’s fifinancial performance. The research question of study is that is there any relationship between dependent variable (fifinancial performance) and independent variable CSR? In literature review many researcher fifind out the relationship between CSR and fifirms fifinancial performance. Some researcher fifind positive impact of CSR on fifirms fifinancial performance, some researcher fifind negative effffect of CSR on fifinancial performance of fifirms and as well as some researcher fifind no relationship between CSR and fifinancial performance of fifirms. Present study proved that negative impact of CSR on ROA and ROE through statistical analysis. When spent more on CSR then ROA and ROE is decrease. Results shows positive impact between CSR and fifinancial performance of Pakistani banks. The impact of CSR on fifinancial performance tells about social performance of banks of Pakistan.
Keywords: CSR, Financial performance, Banks, ROE, Pakistan.