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Corporate social responsibility and the corporate financial performance: the moderator role of firm size

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  • Fathi Jouini
  • Ahlem Selma Messai

Abstract

This article aims to determine empirically the moderating role of the firm size and the relationship between corporate social responsibility and the economic corporate financial performance for a sample of 87 French companies listed SBF 120 index for the period from 2012 to 2014. Our study integrates the score of performance of corporate social responsibility and these variables such as governance, the employment, the environment and community. Our study demonstrates a positive effect of the interaction between the firm size with each variable of corporate social responsibility.

Suggested Citation

  • Fathi Jouini & Ahlem Selma Messai, 2020. "Corporate social responsibility and the corporate financial performance: the moderator role of firm size," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 11(3), pages 233-251.
    • Handle: RePEc:ids:ijcrac:v:11:y:2020:i:3:p:233-251
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