The relationship between corporate social responsibility disclosures and financial performance: a mediating role of employee productivity |
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Authors: | Tunio Raza Ali Jamali Riaz Hussain Mirani Aamir Ali Das Ghansham Laghari Mushtaque Ahmed Xiao Jin |
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Institution: | 1.Business School, Sichuan University, Chengdu, China ;2.School of Economics, Sichuan University, Chengdu, China ;3.College of Management, Sichuan Agricultural University, Ya’an, China ;4.College of Economics, Sichuan Agricultural University, Ya’an, China ; |
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Abstract: | This study is trying to explore the relationship between corporate social responsibility (CSR) disclosures and financial performances (FP) through mediating role of the employee productivity (EP). This study classifies the CSR performances into four contexts, for instance, environment social governance (ESG), environmental improvement activity scores of CSR, social welfare activity score, and governance structure improvement score. The banking performance is classified into three different aspects such as returns on assets (ROA), returns on equity (ROE), and nominal interest margin profit (NIMP). The study covers the data set start from 2008 to 2019 regarding thirty commercial banks of China. The study uses the linear, non-linear, and quadratic techniques to explore the association between CSR disclosures and banking performances. The linear model result shows that the governance score is significant influencing the banking performance. Moreover, the employee productivities are also positive significant affecting the baking performances. The non-linear results of model show that composite score of ESG with employee productivity has significant influence on financial performance. |
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