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Estudios Gerenciales
versão impressa ISSN 0123-5923
Resumo
KAMMOUN, Souhaila; ROMDHANE, Youssra Ben; LOUKIL, Sahar e IBENRISSOUL, Abdelmajid. An examination of linkages between corporate social responsibility and firm performance: Evidence from Moroccan listed firms. estud.gerenc. [online]. 2021, vol.37, n.161, pp.636-646. Epub 08-Set-2021. ISSN 0123-5923. https://doi.org/10.18046/j.estger.2021.161.4010.
This article analyzes the complexity of the linkages between corporate social responsibility (CSR) and firm performance in Morocco and to decompose this complexity through a bidirectional sense of causality. Using data surveyed from 74 Moroccan listed firms, we conduct an econometric modeling to measure this relationship bilaterally and to investigate the underlying factors behind this association. The empirical study proves the existence of a positive association between CSR and firm performance in both directions in the Moroccan context and suggests that the more social enterprises are, the more they achieve better financial results. The mutual linkage between social and financial aspects allows us to draw some managerial implications and set up further research directions.
JEL classification: M14.
Palavras-chave : corporate social responsibility; firm performance; Morocco; ordinary least squares.