A társadalmi felelősségvállalás és a pénzügyi teljesítmény kapcsolata a hagyományos és az iszlám kereskedelmi bankok gyakorlatában a pakisztáni bankrendszer tükrében
DOI:
https://doi.org/10.14267/VEZTUD.2024.03.04Kulcsszavak:
vállalati társadalmi felelősség (CSR), iszlám bank, CSR-jelentés, pénzügyi teljesítményAbsztrakt
A szerzők tanulmányukban a nyugati bankok által követett CSR-koncepció iszlám alapokra támaszkodó duális bankrendszer gyakorlatába való beépülését járták körbe. Empirikus kutatásuk Pakisztán tőzsdén jegyzett kereskedelmi bankjaira terjedt ki. A pakisztáni tőzsdén jegyzett kereskedelmi bankok társadalmi felelősségvállalási tevékenységét és annak jelentésekben való közzétételét tanulmányozták a 2008-2018 közötti időszakban és azt, hogy ez hogyan hatott a bankok pénzügyi teljesítményére. A kutatás eredményei alapján a társadalmi felelősségvállalásról szóló adatközlés átlagosan 15 százalékkal növekedett a vizsgált időszakban, 56,48%-ról 71,06%-ra. A vizsgálat során kapott eredmények alátámasztják, hogy amely bank tudatosan részt vesz a társadalmi felelősségvállalási tevékenységekben és ezt megfelelően kommunikálja, az jobb gazdasági teljesítményt ér el. A társadalmi felelősségvállalásra vonatkozó információk közzététele azonban nincs szignifikáns hatással a tőzsdén jegyzett bankok piaci értékeltségére, amit a Tobin-féle Q rátával mértek. A kutatás hatókörét a jövőben érdemes kiterjeszteni, így vizsgálni azt is, hogy az eredményekre mennyiben van hatása annak, hogy a bankok mennyire működnek az iszlám gazdálkodási alapelvek szerint.
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