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Journal Articles

Toward a better understanding of social impact, CSR reporting and firm performance: a look at the ASEAN banking industry

Eduardus Tandelilin, Berto Usman
Journal: Social Responsibility Journal
Social Responsibility Journal (2023) 19 (3): 579–600.
https://doi.org/10.1108/SRJ-04-2021-0167
Published: 05 April 2022
... to 2019 year. This study also carefully accounts for endogeneity issues and the dynamics of social impact – CSR reporting – bank financial performance relationship. Findings The results show that social impact (performance) and CSR reporting negatively associate with bank performance, either measured...
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