arbiter
JournalsPricingAccount

Corporate social responsibility and financial performance: the mediating role of corporate governance

Tam Phan Huy et al.

International Journal of Behavioural Accounting and Finance2025https://doi.org/10.1504/ijbaf.2025.150264article
ABDC C
Weight
0.50

What the paper says

This study explores the relationship between corporate social responsibility (CSR), governance mechanisms, and financial performance (return on asset (ROA)) in 62 manufacturing firms listed on the Ho Chi Minh City Stock Exchange from 2018 to 2022. Using regression analysis on data manually collected from annual reports, it examines how CSR dimensions - economic, environmental, and social - interact with governance structures such as board size and independence. Results show that while CSR positively influences ROA, the governance structure significantly moderates this effect. For instance, large boards may hinder the effectiveness of environmental CSR, whereas firms where the CEO also serves as chairman tend to support CSR more actively. The findings underscore the importance of aligning governance with CSR strategies to enhance firm performance, offering valuable insights for stakeholders in rapidly growing industries.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijbaf.2025.150264

Or copy a formatted citation

@article{tam2025,
  title        = {{Corporate social responsibility and financial performance: the mediating role of corporate governance}},
  author       = {Tam Phan Huy et al.},
  journal      = {International Journal of Behavioural Accounting and Finance},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijbaf.2025.150264},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Corporate social responsibility and financial performance: the mediating role of corporate governance

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.