مشروع البحث: The Impact of Corporate Social Responsibility Disclosure on the Financial Performance of the UK Listed Firms
| dc.contributor.advisor | Dr Mohamed Elmagrhi. | |
| dc.date.accessioned | 2026-01-27T08:14:02Z | |
| dc.date.available | 2026-01-27T08:14:02Z | |
| dc.description | The study presents the implications for the extent of CSRD for the users of annual reports in UK and other nations. One of the main implications is that the CSRD have an impact on the FP, which indicates that firms must pay more attention to CSRD activities. Moreover, the disclosure of such activities enhances the association between the reputation of the firm and its stakeholders. The study highlights that the importance of discussing such issues and to the fact that it is a moral obligation of the firms to engage in CSR to play a key role in society. | |
| dc.description.abstract | The extent of CSRD is measured by the approach of un-weighted. The approach means that if the firm disclose the index item the value of one will be given, zero otherwise. The FP is measured by using a proxy of return on assets (ROA). The current study used many control variables related to the mechanism of corporate governance and general firm characteristics. The quantitative data technique is considered as a key tool used in the experimental studies of the social sciences to investigate the relation among the variables. The OLS regression model is applied to examine the relationship between CSR and FP. | |
| dc.identifier | 880 | |
| dc.identifier.uri | https://dspace.academy.edu.ly/handle/123456789/1891 | |
| dc.subject | Responsibility Disclosure on the Financial | |
| dc.title | The Impact of Corporate Social Responsibility Disclosure on the Financial Performance of the UK Listed Firms | |
| dspace.entity.type | Project | |
| project.endDate | 2018 | |
| project.funder.name | المحاسبة | |
| project.investigator | صلاح علي النبشة | |
| project.startDate | 2017 |