What is the impact of CSR activities on financial performance in the healthcare industry? / Clémence EVOUNA NGUEMA / 2021

Titre : What is the impact of CSR activities on financial performance in the healthcare industry? Type de document : Mémoire Auteurs : Clémence EVOUNA NGUEMA, Auteur Année de publication : 2021 Importance : 26 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Langues : Anglais (eng) Mots-clés : Management FINANCE D'ENTREPRISE ; PERFORMANCE ; RESPONSABILITE SOCIALE DE L'ENTREPRISE ; SANITAIRE SECTEUR Résumé : The purpose of this paper is to analyze the relation between CSR performance and financial performance for the healthcare industry. Thus, in the first part, we start by reviewing and studying different theories for and against our hypothesis, as well as established links between our two variables. Then, we focus on testing this hypothesis and four sub hypotheses arising from the main one, thanks to two tools grading companies on their CSR performance. Through a causal research, two tests were made, aiming to compare the impact of two financial indicators (revenue and ROA) on CSR activities. At the beginning of each test, correlations were made. The first tool has a positive relation with the revenue and the first CSR evaluation tool. Whereas the second test shows, that the second CSR evaluation tool has more positive relations with the ROA. Next, aiming to go further in detail, we ran multilinear regressions on the hypotheses with the more interesting correlations coefficients. Those results were also mixed. It seems that the tools used to measure the CSR performance are different from each other and provide different results, which block us from affirming a positive relation between our two variables. To conclude, we can see a positive tendency between these two variables but unfortunately, the non- standardization of CSR performance evaluation won’t allow us to fully accept our main hypothesis. Programme : PGE-Reims Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=538129