IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE

Authors

  • Muhammad Suhaib Baig M.Phil. Scholar, Department of Business Administration, Iqra University (Main Campus) Karachi, & Auditor, Accountant General Sindh, Government of Pakistan.
  • Raheel Manzoor Soomro M.Phil. Scholar, Department of Business Administration, Iqra University (Main Campus) Karachi, & Accounts Officer, Sindh Teacher Education Development Authority (STEDA), School Education & Literacy Department, Government of Sindh.
  • Ashma Nisar M.Phil. Scholar, Department of Business Administration, Iqra University (Main Campus) Karachi, & Senior Relationship Manager, Corporate Banking, Samba Bank Limited.

DOI:

https://doi.org/10.64105/jbmr.04.03.535

Abstract

This study explores the impact of Corporate Social Responsibility (CSR) on the financial performance of banks in Pakistan, focusing on Return on Assets (ROA), Return on Equity (ROE) and Earning per Share (EPS) as key performance indicators. By analyzing secondary data and applying statistical techniques including regression and correlation analysis, the research finds a positive and significant relationship between CSR practices and financial outcomes. The findings support stakeholder and legitimacy theories, offering practical implications for bank managers, investors, and policymakers. The study concludes that CSR, when integrated strategically, enhances not only the social reputation of banks but also their financial sustainability.

Keywords: CSR, Financial Performance, Banking Sector, ROA, ROE, EPS

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Published

2025-09-08

Issue

Vol. 4 No. 3 (2025): Journal of Business and Management Research (JBMR)

Section

Articles

How to Cite

IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE. (2025). Journal of Business and Management Research, 4(3), 748-763. https://doi.org/10.64105/jbmr.04.03.535