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CORPORATE SOCIAL RESPONSIBILITY AND OTHER FACTORS INFLUENCING FINANCIAL PERFORMANCE BASED ON QUESTIONNAIRE EXAMINATION
Abstract
The paper deals with factors influencing business performance and their effect size detection by Canonical Correlation and Regression Analysis. The paper has come to a very interesting conclusion concerning a significant positive impact of Corporate Social Responsibility (CSR) implementation on a business performance. Implementation of CSR has been believed to have a negative or neutral impact. What makes this discovery even more outstanding is the fact that this has been mined from the data related to the Czech businesses, i.e. in a former communist country. Business financial performance has been measured by Return on Assets (ROA) and Asset growth. Other statistically significant factors e.g. innovating activity size, ethical or another code adoption and number of management levels have been evinced as well. Contrary to modern management theory, growing number of management levels has turned out to be improving financial results. The data have been provided by the Research Centre for the Competitiveness of the Czech Economy at Masaryk University, Brno. The financial data have been provided by CreditInfo.
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