Commerce and Management

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Subject: search.filters.subject.Corporate Social Responsibility (CSR)

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    The Effect of CSR Initiatives on Employee Engagement: A Case of a Leading Tyre Manufacturing Company in Sri Lanka
    (5th HRM Student Research Symposium 2018, Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) Nanayakkara, H. M. K.; Sangarandeniya, Y. M. S. W. V.
    This study aims to assess the impact of organizational Corporate Social Responsibility (CSR) initiatives on employee engagement at work. The study sample consisted of 57 business professionals of XYZ International Sri Lanka (Pvt) Ltd., a multinational tyre manufacturing company. This was quantitative and cross-sectional research study. The data were collected using self-administered questionnaires which was personally distributed and emailed to the respondents in the selected sample. Simple regression analysis was used to test the study hypotheses. Analyzed results showed a significant impact of CSR initiatives on employee engagement. The study results clearly underlined the potential of firm’s involvement in CSR activities in influencing the employee attitude and behavior which means the level of engagement at work. Furthermore, this study raises the need for companies to look at their CSR strategies in a more serious and a holistic approach. Especially, this study represents a contribution to understand CSR strategic status and highlights that social responsible practices can have a strong positive impact on employees’ engagement
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    Impact of Corporate Social Responsibility on Firm Financial Performance: Evidence from the Listed Manufacturing Companies in Sri Lanka
    (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Lakshitha, W.R.; Perera, H.A.P.L.
    This study analyzes the relationship between corporate social responsibility (CSR) practices and Firm Financial Performance of the listed manufacturing companies in Sri Lanka with the utilization of data, obtained from thirty two (32) firms' audited annual report and financial statements between 2010-2015, Variables used for the study include, CSR spending of the company (salaries and wages spending of employees, donation in the form of health, environment, sports, community and education etc., employees’ welfare funds & Other benefits), Return on Assets (ROA), Net profit ratio (NPR) and control variable (total assets). Previous literatures provide conflicting results on the relationship between corporate social responsibility (CSR) practice and firm financial performance with some studies showing a positive relationship, others negative and still others showing that there is no relationship between the two variables. It is with this background that this study sought to establish the relationship between corporate social responsibility practice and financial performance. The correlation and regression tests were conducted by using SPSS. The results suggested significant negative relationship between CSR and ROA without adding control variable and adding the control variable. As well as there is a significant negative relationship between CSR and NPR with and without adding control variable. The actual responsibility of conducting CSR activities are, to share their profits with society as without them they could not survive. Also future research should be conducted to quantify how much or to what degree these CSR programs have impacted on the society and its corresponding value generation for the company. The value from a practical perspective, the study is required to assess if investments in CSR is worthwhile or not.
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    Corporate social responsibility and financial performance
    (Department of Accountancy, University of Kelaniya, 2015) Lelwala, U.L.
    The field of corporate social responsibility has grown exponentially in the last decade. More than half of the Fortune 1000 companies issue corporate social responsibility (CSR) reports. (Margarita Tsoutsoura, 2004). That scenario will be common in Sri Lankan context because it can see most of Sri Lankan business organizations engaged in CSR activities nowadays. CSR reporting is developing area in financial statements today. The concept of CSR seems to be crucial for the growth and expansion of enterprises and surely has a huge impact on the accounting and finance system (Justyna Fijałkowska, 2014) according to that CSR has huge impact on Accounting and Financing system so it may be affect to the financial performance because financial performance is generates from firm accounting and finance system. The objective of this research paper is to identify whether there is any relationship between CSR activities and financial performance. It can be expected that there may be a relationship between csr and Financial Performance based on previous researches findings. The methodology is collect the data from financial statements and analyze the relationship by using statistical techniques such as correlation analysis, simple regression analysis and etc.