The Effect of Corporate Social Responsibility on Profitability: A Study of Bank, Finance and Insurance Companies in Sri Lanka

Piriya Muraleetharan, T. Velnamby, B. Nimalathasan


The corporate social responsibility is essential depute in all organization. So all organizations think about how to achieved that their organization goals in this way one of the aspects as CSR. In this studies the effect of CSR on Profitability. This study tested by relation and impact supported on correlation and regression analysis. The data used were draw from 20 Bank finance and insurance companies in Sri Lanka. Panel data analysed by Bank finance and insurance companies CSR reports were analysed for the period of 2012 - 2016. The effect show that Corporate social responsibility reporting of the bank finance and insurance companies accrued during that time period. The results of the study also explained that there is a significant impact on profitability of the companies. This study was conducted in a underdeveloped country with various environment, economic and social aspects as  compared to developed countries.

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Copyright (c) 2020 Piriya Muraleetharan, T. Velnamby, B. Nimalathasan

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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