Purpose

Although corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the relationship between the specific dimension of CSR and CFP among Malaysian public-listed companies. Through literature review, it has been found that the CSR-CFP studies conducted in Malaysia have omitted the role of workplace diversity dimension in contribution to CFP. Failure to consider this variable may risk misrepresenting the relationship between CSR and CFP, thereby preclude consensus on the direction of the relationship between the variables. The purpose of this study is to investigate the relationship between individual CSR dimensions and CFP.

Design Methodology Approach

By using the CSR dimension disclosure-scoring method and cross-sectional data analysis, this research has conducted a content analysis on annual reports of the sample companies to evaluate the influence of CSR practices on companies’ profitability during 2015.

Findings

The results show that companies displaying CSR behavior are associated with higher CFP. That is to say, there is a positive relationship between CSR and CFP. However, the result has further revealed that the five CSR dimensions in isolation would differently associate with the two proxies of CFP.

Originality Value

To the best of the authors’ knowledge, this is the first study in Malaysia that considers workplace diversity issues as one of the dimensions of CSR. The findings will thus bring new insights into CSR application in Malaysia and its association with the CFP.

中文翻译：

---

做好事对你好吗？个人企业社会责任维度的财务影响：马来西亚背景

目的

虽然企业社会责任-企业财务绩效（CSR-CFP）研究课题已被广泛研究，但先前的研究尚未检验马来西亚上市公司中企业社会责任的具体维度与 CFP 之间的关系。通过文献回顾，发现在马来西亚进行的 CSR-CFP 研究忽略了工作场所多样性维度对 CFP 贡献的作用。不考虑这个变量可能会导致误解 CSR 和 CFP 之间的关系，从而妨碍就变量之间的关系方向达成共识。本研究的目的是调查个人 CSR 维度与 CFP 之间的关系。

设计方法论

本研究采用CSR维度披露评分法和横断面数据分析，对样本公司的年报进行了内容分析，以评估2015年CSR实践对公司盈利能力的影响。

发现

结果表明，表现出 CSR 行为的公司与更高的 CFP 相关。也就是说，CSR与CFP之间存在正相关关系。然而，结果进一步表明，孤立的五个 CSR 维度与 CFP 的两个代理会有不同的关联。

原创价值

据作者所知，这是马来西亚第一项将工作场所多样性问题视为企业社会责任维度之一的研究。因此，调查结果将为马来西亚的 CSR 应用及其与 CFP 的关联带来新的见解。