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首页> 外文期刊>International Journal of Economic Policy in Emerging Economies >Relationship between CSR and financial performance: the first comparative study on listed companies in Thailand and the USA
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Relationship between CSR and financial performance: the first comparative study on listed companies in Thailand and the USA

机译：企业社会责任与财务绩效之间的关系：泰国和美国上市公司的第一个比较研究

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摘要

Corporate social responsibility (CSR) is gaining more popularity and becoming realistic strategies for corporate value creation and play increasing roles for sustainable socio-economic development. If the rule is right, we can painlessly create the condition for win-win social lead business model globally. There are two key areas in this study: first, the relationship between internal factors and CSR implementation and second, the relationship between CSR and potential revenue in the future. Result from the first area of study indicates that the bigger firm size and higher capital investment per total asset have a positive impact leading to increases in the CSR rating. On second area of study, I have found that higher CSR ratings or CSR implementation associate with higher revenues in the future. Thus, CSR is proved to be a valuable investment option (not perishable expenses) for smart and sustainable firms.
机译：企业社会责任（CSR）正在取得更受欢迎，并成为企业价值创造的现实战略，并对可持续社会经济发展的越来越多的作用发挥作用。 如果规则是正确的，我们可以轻松地创造全球双赢社会铅商业模式的条件。 本研究中有两个关键领域：首先，内部因素和企业社会责任实施之间的关系，二，企业社会责任与未来潜在收入之间的关系。 第一个研究领域的结果表明，每总资产的规模更大和更高的资金投资导致CSR评级增加。 在第二次研究领域，我发现更高的CSR评级或CSR实施与未来更高的收入。 因此，CSR被证明是智能和可持续公司的有价值的投资期权（不易腐开支）。

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