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This study aims to determine the influencing factors of the banks to join corporate social responsibility activities. Within this scope, annual data of 23 deposit banks in Turkey for the periods between 2005 and 2015 was taken into the consideration. In addition to this situation, panel probit model was used in the analysis so as to achieve this objective. According to the results of the analysis, it was determined that there is a negative relationship between CSR activities and nonperforming loans ratio. This situation shows that banks do not prefer to make social responsibility activities in case of higher financial losses. In addition to this situation, it was also identified that there is a positive relationship between return on asset and corporate social responsibility activities of the banks. In other words, it can be understood that Turkish deposit banks, which have higher profitability, joint more CSR activities in comparison with others.

In recent decades, it is gaining more and more dominance in both academic and business life that the company exists for and has responsibilities toward a wider group of stakeholders and it must have some objectives other than profitability. To achieve sustainable development and growth, the companies must assume more duties, which is called the term “corporate social responsibility (CSR).” In the literature, it is questioned whether CSR activities benefit the company or not; whether there is any relationship exists between CSR activities and the company’s financial performance and the direction of the relationship. We aimedto explore that whether there is any effect corporate social performance (CSP) on financial performance and position and vice versa. We performed content analysis through annual reports and derived a social score composed of the items included in disclosure guidelines and some criteria used in CSR ratings. We also used several financial position and financial performance indicators. In order to explore the relationship between CSP and financial indicators, we run panel data regressions. We found significant results for some of the indicators, where some of the indicators gave insignificant results. The reporting of CSR activities is in very low levels. The conscious toward CSR and sustainability must be promoted and the companies must assume more active roles. The reporting of those activities is also important.

This paper examines CSR approaches and practices of local firms in Ethiopia, where the state is still a key player in business life. Moreover, it assesses at which stage Ethiopian CSR is. This mixed-method study includes quantitative analysis through SPSS and qualitative content analysis. A revised CSR practices scale has been conducted on owners/managers and employees of 100 local companies in Ethiopia. Besides, the companies' official websites have been thoroughly reviewed using five variables to understand their CSR approaches and practices better. The findings reveal that Ethiopian companies practice CSR though it is at the stage of fragmented CSR and the priorities differ from the global trend. Most respondent companies generally have excellent legal practices and CSR practices toward employees and customers. However, philanthropy, social sustainability, and management of CSR are remarkably at a mediocre level. Content analysis shows similarity with the results of quantitative study, to the exclusion of philanthropy. Notably, the hierarchy derived from our research varies also with Visser's CSR model.

As a consequence of the technological and economic developments experienced in line with globalization, the competition between companies and dependency of societies to one another increased. This burdened the companies the responsibility of developing their knowledge and interest in the society in which they live and operate. Within this framework, the concept of “Institutional Social Responsibility” came into prominence as well.              Companies prepare reports for the purpose of publicizing the projects they fulfill with respect to institutional social responsibility in addition to explaining their financial situations. In this study, the companies operating in BIST-30 Index in Turkey were classified on sector basis and reports indicating the projects they fulfill in accordance with the concept of institutional social responsibility were discussed and assessed.  

This paper examines CSR approaches and practices of local firms in Ethiopia, where the state is still a key player in business life. Moreover, it assesses at which stage Ethiopian CSR is. This mixed-method study includes quantitative analysis through SPSS and qualitative content analysis. A revised CSR practices scale has been conducted on owners/managers and employees of 100 local companies in Ethiopia. Besides, the companies' official websites have been thoroughly reviewed using five variables to understand their CSR approaches and practices better. The findings reveal that Ethiopian companies practice CSR though it is at the stage of fragmented CSR and the priorities differ from the global trend. Most respondent companies generally have excellent legal practices and CSR practices toward employees and customers. However, philanthropy, social sustainability, and management of CSR are remarkably at a mediocre level. Content analysis shows similarity with the results of quantitative study, to the exclusion of philanthropy. Notably, the hierarchy derived from our research varies also with Visser's CSR model.

This study aims to determine the influencing factors of the banks to join corporate social responsibility activities. Within this scope, annual data of 23 deposit banks in Turkey for the periods between 2005 and 2015 was taken into the consideration. In addition to this situation, panel probit model was used in the analysis so as to achieve this objective. According to the results of the analysis, it was determined that there is a negative relationship between CSR activities and nonperforming loans ratio. This situation shows that banks do not prefer to make social responsibility activities in case of higher financial losses. In addition to this situation, it was also identified that there is a positive relationship between return on asset and corporate social responsibility activities of the banks. In other words, it can be understood that Turkish deposit banks, which have higher profitability, joint more CSR activities in comparison with others.

As a consequence of the technological and economic developments experienced in line with globalization, the competition between companies and dependency of societies to one another increased. This burdened the companies the responsibility of developing their knowledge and interest in the society in which they live and operate. Within this framework, the concept of “Institutional Social Responsibility” came into prominence as well.              Companies prepare reports for the purpose of publicizing the projects they fulfill with respect to institutional social responsibility in addition to explaining their financial situations. In this study, the companies operating in BIST-30 Index in Turkey were classified on sector basis and reports indicating the projects they fulfill in accordance with the concept of institutional social responsibility were discussed and assessed.  

In recent decades, it is gaining more and more dominance in both academic and business life that the company exists for and has responsibilities toward a wider group of stakeholders and it must have some objectives other than profitability. To achieve sustainable development and growth, the companies must assume more duties, which is called the term “corporate social responsibility (CSR).” In the literature, it is questioned whether CSR activities benefit the company or not; whether there is any relationship exists between CSR activities and the company’s financial performance and the direction of the relationship. We aimedto explore that whether there is any effect corporate social performance (CSP) on financial performance and position and vice versa. We performed content analysis through annual reports and derived a social score composed of the items included in disclosure guidelines and some criteria used in CSR ratings. We also used several financial position and financial performance indicators. In order to explore the relationship between CSP and financial indicators, we run panel data regressions. We found significant results for some of the indicators, where some of the indicators gave insignificant results. The reporting of CSR activities is in very low levels. The conscious toward CSR and sustainability must be promoted and the companies must assume more active roles. The reporting of those activities is also important.