Corporate social responsibility and its impact on financial performance: a systematic review

• Autor: Fernandez Aliaga, Denys Marco
• Formato: artículo
• Fecha de Publicación: 2024
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:revistasinvestigacion.unmsm.edu.pe:article/29198
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/29198
• Nivel de acceso: acceso abierto
• Materia: systematic review; Scopus; sustainability; regression methods; return on asset; return on equity; market value; revisión sistemática; sostenibilidad; métodos de regresión; rentabilidad sobre el activo; rentabilidad sobre el capital; valor de mercado; revisão sistemática; sustentabilidade; métodos de regressão; retorno sobre ativo; retorno sobre o patrimônio

This study on corporate social responsibility and its impact on financial performance focused on quantitative, explanatory research from the past two years. A sample of 47 articles published in the journal Scopus between 2022 and 2023 was analyzed. The research aimed to provide a systematic review of various regression methods applied in studies across different economic sectors. The approach followed was a systematic literature review, with inclusion and exclusion criteria. The findings revealed that the industrial economic sector received the most attention compared to others, and the most frequently employed regression methods were the fixed effects method (FEM), structural equation modeling (SEM) techniques, and partial least squares structural equation modeling (PLS-SEM). Additionally, there was a greater concentration of studies conducted in developed economies compared to emerging ones. This work contributes by offering a comprehensive guide to the most commonly used regression methods across economic sectors, serving as a reference for future research.