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From a Customer-Centric to a Stakeholders-Centric Approach: A Corporate Social Responsibility Reforms and the Long-Term Financial Performance

المصدر: مجلة البحوث المحاسبية
الناشر: جامعة طنطا - كلية التجارة - قسم المحاسبة
المؤلف الرئيسي: Khayat, Hesham Yossef (Author)
المجلد/العدد: ع3
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2024
الشهر: سبتمبر
الصفحات: 28 - 46
ISSN: 2682-3446
رقم MD: 1516263
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Social Responsibility Reforms | Stakeholders’ Theory | Financial Performance | Sustainable Changes
رابط المحتوى:
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LEADER 02114nam a22002177a 4500
001 2260008
041 |a eng 
044 |b مصر 
100 |9 804685  |a Khayat, Hesham Yossef  |e Author 
245 |a From a Customer-Centric to a Stakeholders-Centric Approach:  |b A Corporate Social Responsibility Reforms and the Long-Term Financial Performance 
260 |b جامعة طنطا - كلية التجارة - قسم المحاسبة  |c 2024  |g سبتمبر 
300 |a 28 - 46 
336 |a بحوث ومقالات  |b Article 
520 |b This study explores the various reshaped corporate social responsibility (CSR) initiatives toward a stakeholders-centric approach undertaken during the unpredicted crisis and their long-term impact on firms’ financial performance. Content analysis was conducted to measure the extent to which Egyptian firms tailor various corporate social responsibility initiatives directed toward different groups of stakeholders. Furthermore, OLS regression measures the long-term impact of stakeholders-centric CSR reforms on financial performance. The main empirical results show that the COVID-19 crisis led most firms to change their attitude toward their stakeholders through their social responsibility. Additionally, firms that increased their SR engagement in response to the pandemic experienced a significant improvement in their financial performance in the long run. This study provides valuable insights for managers and policymakers on effectively responding to crises through SR initiatives while enhancing their firm's financial performance among stakeholders. 
653 |a الأداء المالي  |a المسؤولية الاجتماعية  |a الشركات المصرية 
692 |b Social Responsibility Reforms  |b Stakeholders’ Theory  |b Financial Performance  |b Sustainable Changes 
773 |4 الاقتصاد  |6 Economics  |c 022  |e Journal of Accounting Research  |f Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ  |l 003  |m ع3  |o 1541  |s مجلة البحوث المحاسبية  |v 011  |x 2682-3446 
856 |u 1541-011-003-022.pdf 
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995 |a EcoLink 
999 |c 1516263  |d 1516263