Browsing by Author "Koshila, T.G.S."

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Influence of corporate social responsibility on firms’ profitability
(Department of Accountancy, University of Kelaniya, 2015) Koshila, T.G.S.
Now-a-days Corporate Social Responsibility is gaining prominence among the organizations of various fields. Organizations now are emphasizing on CSR initiatives by integrating their business operations with the CSR activities to sustain in this competitive world. This study is based on secondary data collected through the company annual reports and company guides. In some cases, some data and information was collected from the websites of the sampled firms, different articles and papers. Data were collected for last Six year periods. To measure the profitability data were obtained through annual reports of selected Five Banks. The main purpose of this study was identifying the relationship between Corporate Social Responsibility and firms‟ performance. The relation between CSR activities and Firm value .more important is, perhaps, the lack of understanding about the channels through which CSR affects Firm value. There is a direct link between CSR and Firm value in this show, impact of CSR on Firm value depends on the ability of CSR to influence stakeholders in the Firm. In order to answer these research questions, quantitative method will be used. Furthermore qualitative analysis also conducted to find out what are fields banks invested as CSR. Bank wise analysis was conducted and finally goes for a conclusion of sector.
Relationship between Corporate Social Responsibilities and Customer Purchase Intention in North-Western Province, Sri Lanka
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Koshila, T.G.S.; Aruppala, W.D.N.
In the competitive business world, the organizations have found that it is very difficult to survive. For this purpose they use various strategies where Corporate Social Responsibility takes considerable place in this regard. The emergence principles of sustainable development have an important impact on the concept of Corporate Social Responsibility. This study considered about the impact of corporate social responsibility practices which are undertaken by the companies on the customers’ purchasing intentions. The data was collected from North-Western province, Sri Lanka. According to the literature findings, corporate social responsibility is identified under four variables which are economic responsibilities, legal responsibilities, ethical responsibilities and philanthropic responsibilities. Customer purchasing intention is considered under three variables, customer satisfaction, customer loyalty and customer trust. The sample was taken as the 400 of customers in North-Western province, Sri Lanka and data was collected via structured questionnaire. The study have identified that there is a moderate and positive effect of overall corporate social responsibility practices on overall customer purchase intentions. Finally suggestions were given to enhance the reliability of study through identifying limitations and suggestions will helpful for decision makers to gain competitive advantage over their rivals. Finally it has identified further research areas the study can be developed.