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Impact of Corporate Social Responsibility on Financial Performance Evidence from Pharmaceutical Sector Listed Companies of Pakistan

机译：巴基斯坦制药行业上市公司的企业社会责任对财务业绩证据的影响

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The purpose of this study was to examine the impact of Corporate Social Responsibility (CSR) on Financial Performance (FP) of pharmaceutical sector companies listed in Pakistan Stock Exchange (PSX). According to published data of Pakistan Stock Exchange (PSX), a total of 9 pharmaceutical companies are reported in this sector. In order to achieve the purpose, data has been collected of three years from 2014 to 2016 from annual reports of the companies. In this study the spending on Education, Healthcare and Environment, Donation, and Workers Welfare Fund used as proxy for CSR measurement, while three proxies of Donation, Earning per Share (EPS), Return on Assets (ROA), and Return on Equity (ROE) as measurement of financial performance. Data has been analyzed using Panel Least Square Fixed Effect Regression. The findings s of the study revealed that there is positive impact of CSR on Financial Performance of the companies. It is evident that to boost the financial performance, the CSR phenomenon is an essential tool for growth in pharmaceutical industry of Pakistan.
机译：这项研究的目的是研究企业社会责任（CSR）对在巴基斯坦证券交易所（PSX）上市的制药行业公司财务业绩（FP）的影响。根据巴基斯坦证券交易所（PSX）的公开数据，该部门总共报告了9家制药公司。为了实现这一目标，从公司的年度报告中收集了2014年至2016年的三年数据。在这项研究中，教育，医疗保健和环境，捐赠和工人福利基金的支出用作CSR衡量的指标，而捐赠，每股收益（EPS），资产回报率（ROA）和股本回报率的三个代理人（ ROE）作为衡量财务绩效的指标。使用面板最小二乘固定效应回归分析了数据。研究结果表明，企业社会责任对公司的财务绩效有积极影响。显然，为了提高财务绩效，企业社会责任现象是巴基斯坦制药业增长的重要工具。

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