The Association Between Corporate Social Responsibility and Financial Performance of Banks: Evidence from Egyptian Listed Banks
摘要
This research investigates the effect of Corporate Social Responsibility (CSR) on bank performance in the Egyptian banking sector over a 10-year period from 2013 to 2022. CSR included four dimensions: environment, sustainability, customers, and community. The study estimated financial performance using Return on Assets (ROA). The study included three control variables, including book-to-market ratio, leverage, and size. Data was analyzed by relying on the dynamic panel data model, and it was found that CSR affects return on assets. It was also found that customer and community dimensions affect the return on assets of Egyptian banks.