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Issue title: Strategic revival of HSM
Guest editors: Milan ZelenyProf.
Article type: Research Article
Authors: Moosa, Anithaa; * | He, Fenga; b | Arrive, Tsitaire Jeana
Affiliations: [a] Donlinks School of Economics and Management, University of Science and Technology Beijing, Beijing, China | [b] School of Economics and Management, Hubei Normal University, Huangshi, China
Correspondence: [*] Corresponding author: Anitha Moosa, Ph.D. researcher, Donlinks School of Economics and Management, University of Science and Technology Beijing, 30 Xueyuan Road, Haidian District, Beijing 100083, China. Tel.: +86 13261812414; E-mail: anitamoosa@gmail.com. ORCID ID: https://orcid.org/0000-0001-7615-5269
Abstract: BACKGROUND:Although CSR has been studied extensively based on developed countries, very few studies has been done on developing economies. Likewise, the field of CSR is still uncovered ground, at an early stage of development in the Maldives. OBJECTIVE:The objective of this study is to examine the impact of overall CSR ranking, and individual CSR dimensions on the financial performance of the listed companies in the Maldives. METHODOLOGY:Secondary data related to CSR, financial variables have been collected from the Maldives Stock Exchange, and through content analysis, a CSR index was developed. RESULTS:Findings demonstrated a significant relationship between overall CSR ranking and financial. However, among the dimensions of CSR, only the community and governance have a significant positive association with financial measures, where else the dimensions of employees and environment do not have any significance with financial performance. CONCLUSION:The paper includes implications to control the effect of CSR on company performance strategically and to revise their business philosophies to a socially responsible approach. It also contributes to helping the decision-makers to come up with concepts to initiate and provide a social performance rating for the Maldives listed companies.
Keywords: Corporate social responsibility, corporate financial performance, responsibility, corporate governance, stakeholder theory, community development
DOI: 10.3233/HSM-200899
Journal: Human Systems Management, vol. 40, no. 1, pp. 127-139, 2021
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