The Relationship between CSR and Banks' Financial Performance: Evidence from Turkey

Year 2015, Volume: 10 Issue: 39, 21 - 30, 29.10.2015

Dilvin Taskın

https://doi.org/10.19168/jyu.97694

Cited By: 13

Abstract

The aim of this paper is to analyze the bidirectional relationship between CSR practices of Turkish banks and their financial performance which is proxied by ROE, ROA and NIM for the year 2013. Content analysis is used to analyze the degree of CSR level based on a CSR index calculation and the link between performance and CSR level is investigated. The results show that ROA and ROE have no explanatory power in explaining CSR, whereas there is a bidirectional relationship between CSR and NIMs. The results point to an intuition that the banks are likely to charge the costs of CSR practices from their customers

Keywords

Banking, Corporate Social Responsibility, Financial Performance

Kurumsal Sosyal Sorumluluk ve Bankaların Finansal Performansları Arasındaki İlişki: Türkiye’den Kanıtlar

Abstract

Bu çalışmanın amacı Türkiye’de faaliyet gösteren bankaların 2013 yılındaki Kurumsal Sosyal Sorumluluk (KSS)uygulamalarının, aktif karlılığı, özkaynak karlılığı ve net faiz marjıdeğişkenleri ile ölçüldüğü banka performansı arasındaki olası çift yönlü ilişkiyi incelemektir.KSS düzeyi içerik analizi yöntemi kullanılarak bir KSS endeksine bağlanmış, performans ve KSS düzeyi bağlantısı ilişkilendirilmiştir. Çalışmanın sonuçlarına göre aktif karlılığı ve özkaynak karlılığının KSS faaliyetleri üzerinde herhangi bir etkisi olmamakla beraber, KSS ve net faiz marjları arasında çift yönlü ilişkinin varlığı tespit edilmiştir. Bu durum ise bize bankaların KSS faaliyetlerinden doğan maliyetleri müşterilerine yansıttığı fikrini akla getirmektedir.

Keywords

Bankacılık, Kurumsal Sosyal Sorumluluk, Finansal Performans

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• Appendix-The Grading for CSR Practices
• CSR Information Economic
• Economic Performance Market Presence
• Indirect Economic Impacts Average Materials Energy Water Biodiversity
• Emissions Effluents Waste
• Products Services Compliance Transport Overall
• Labor Practice and Decent Work Social Employment Labor Management
• Occupational Health Safety
• Training and Education
• Diversity Equal Opportunity Average
• Investment Procurement Practices Non-Discrimination
• Freedom of Association and
• Collective Bargaining Child Labor
• Forced and Compulsory Labor Security Practices
• Indigenous Rights Average Community Corruption Public Policy
• Anti-Competitive Behavior Compliance Average
• Product and Service Labeling
• Marketing Communications Compliance Average