The Analysis of the Relationship between Corporate Social Responsibility and Financial Performance of Company
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Faculty of Economics, Technical University of Košice, Slovak Republic
Faculty of Economics and Management, University of Zielona Góra, Poland
Submission date: 2023-03-22
Final revision date: 2023-10-17
Acceptance date: 2023-10-26
Online publication date: 2023-12-13
Publication date: 2023-12-15
Corresponding author
Monika Michalska   

Faculty of Economics and Management, University of Zielona Góra, Licealna 9, 65-417, Zielona Góra, Poland
Management 2023;27(2):45-63
Corporate SCorporate Social Responsibility (CSR) has been forming very dynamically and intensively for several decades. The rapid development, as well as the relatively large scope of this concept, which is cross-sectionally related to a number of different social disciplines, so far causes a very significant terminological inconsistency. The paper focuses on the relationship between CSR and the financial performance of companies, or on the positive consequences of applying the concept of CSR in business on the example of a selected company Deutsche Telekom AG, which applies CSR in its business and which achieves positive results not only from this point of view, but also from the point of view of company profitability. When analyzing the company from the point of view of the global market, it quantitatively monitors the impact of the measured indicators on the profitability of total assets (ROA) and on net profit, by testing the basic assumptions made on the classical linear regression model. The main goal of the paper was to find out the impact of CSR on the financial results of the parent company Deutsche Telekom AG for the period 2001-2021 and to find the relationship between CSR and economic benefits.
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