Influence Corporate Social Responsibility (CSR) Practices and Their Impact on Financial Performance: Germany Non-Profit Firms as A Case of The Study
##plugins.themes.bootstrap3.article.main##
Abstract
This study investigates the intricate relationship between Corporate Social Responsibility (CSR) practices and financial performance within the context of German firms over the decade from 2012 to 2022. Utilizing a robust dataset comprising 300 companies, the research operationalizes the concept of 'abnormal CSR' to identify the optimal levels of CSR investments that correlate with enhanced financial outcomes. Employing advanced panel data analysis and econometric techniques, the study explores various factors such as governance, social responsibility, and environmental performance to elucidate their impact on profitability metrics like Return on Equity (ROE). The findings reveal that effective CSR strategies, particularly those involving strong governance and social initiatives, are positively linked to improved financial performance. This research not only contributes to the theoretical discourse on CSR but also provides actionable insights for corporate leaders and policymakers aiming to balance societal welfare and corporate profitability. By situating the analysis within the German corporate sector, the study offers valuable perspectives on how national contexts influence the CSR-financial performance nexus, ultimately advocating for strategic CSR investments that foster sustainable growth and value creation.
Downloads
##plugins.themes.bootstrap3.article.details##
Issue
Section
Articles
How to Cite
Ammar Waleed Mohammed, Rozhgar Khorsheed Mahmood, & Shia Radha Tahir. (2025). Influence Corporate Social Responsibility (CSR) Practices and Their Impact on Financial Performance: : Germany Non-Profit Firms as A Case of The Study. QALAAI ZANIST SCIENTIFIC JOURNAL, 10(1), 1485–1507. https://doi.org/10.25212/lfu.qzj.10.1.55

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Qalaai Zanist Journal allows the author to retain the copyright in their articles. Articles are instead made available under a Creative Commons license to allow others to freely access, copy and use research provided the author is correctly attributed.
Creative Commons is a licensing scheme that allows authors to license their work so that others may re-use it without having to contact them for permission