The issue of corporate social responsibility remains increasingly relevant. Society is continuously bombarded with not only news about natural disasters all over the world but also the related reports of humanity’s negative impact on the earth in terms of climate change, dwindling natural resources and the effect of waste and pollution on the environment. Stakeholders show an increasing interest in whether the companies they interact with, act in a socially and environmentally ethical way (Lins, Servaes & Tamayo 2017; Liu & Zhang 2017; Margolis & Walsh 2003; Orlitzky, Schmidt & Rynes 2003; Qiu, Shaukat & Tharyan 2016; Soobaroyen & Sheik-Ellahi 2008). However, many stakeholders have a direct financial interest in companies and need to be assured that the companies’ actions also bring some financial benefit. This paper investigates the relationship between corporate social responsibility practices and financial performance.

中文翻译：

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企业社会责任与财务绩效：来自南非约翰内斯堡证券交易所的证据

企业社会责任问题日益重要。社会不断受到轰炸，不仅有世界各地有关自然灾害的新闻，而且还有有关人类在气候变化，自然资源减少以及废物和污染对环境的影响方面对地球造成负面影响的相关报道。利益相关者对他们与之互动的公司是否以一种符合社会和环境道德的方式行事越来越感兴趣（Lins，Servaes＆Tamayo 2017; Liu＆Zhang 2017; Margolis＆Walsh 2003; Orlitzky，Schmidt＆Rynes 2003; Qiu，Shaukat＆ Tharyan，2016年； Soobaroyen和Sheik-Ellahi，2008年）。但是，许多利益相关者对公司有直接的财务利益，需要确保公司的行为也带来一定的财务利益。