The Relationship Between CSR and Financial Performance: Banking Sector

This report examines the relationship between Corporate Social Responsibility (CSR) and financial performance within the banking sector, specifically focusing on transitional countries. The introduction highlights the increasing importance of CSR for business success, particularly for financial institutions. The literature review covers various views on CSR, including philanthropic, trusteeship, and other perspectives, along with the concept of financial performance and the relationship between CSR activities and financial outcomes. The report also discusses the data and methodology used, including dependent and independent variables, CSR measurement, and control variables. The analysis aims to fill the gap in the literature by providing evidence from 21 transitional countries, including EU and non-EU member states and FSU independent states, to determine the impact of CSR on financial performance within the banking sector.