Wpływ CSR na sytuację finansową przedsiębiorstw - przegląd badań
The impact of CSR on the corporate financial performance – a review of research

Summary/Abstract: The aim of the study is to determine the status of research on the relationship between the results of corporate social responsibility and their financial performance. When reviewing an international publications, the main attention was focused on quantitative research. The most important outcome of the review of the literature is a summary of research results positively related to the above-mentioned compound and those studies whose results indicate the negative or neutral relationships. It may be noted that the overall direction of research is set to prove that there is a positive relationship between corporate social responsibility and its financial situation. The discrepancies in test results do not allow for an unambiguous statement about the impact of CSR on current and future financial performance of the company. Summary statement of the research includes the issue of non-linearities of the connection of CSR and financial results, the study period, and variables that can distort test results. In addition, the article explains the abbreviations used in the context of this research, i.e. the CSR, CR, CSP, CSR Performance, SP, CFP, FP, CSRD SRI.

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