Title :	Corporate social responsibility and profitability of Nepalese commercial banks
Material Type:	printed text
Authors:	Pragati Dahal, Author
Publication Date:	2015
Pagination:	78p.
Size:	GRP/Thesis
Accompanying material:	5/B
General note:	Including bibilography
Languages :	English
Descriptors:	Banks Banks and banking Corporations-Public relations Social responsibility of business
Keywords:	'corporate social responsibility  ROE  ROA  EPS  CSR'
Class number:	658.408
Abstract:	CSR is understood to be the way firms integrate social, environmental and economic concerns into their values, culture, decision making, strategy and operations in a transparent and accountable manner, and thereby establish better practices within the firm, create wealth and improve society. Extent literatures suggest that companies benefits from being able to demonstrate their social responsibility towards different stakeholders. CSR can be seen as a useful marketing tool for attracting the most qualified employees. CSR activities focusing on sustainability issues may lower costs and improve efficiencies as well. Some studied found that the relative weightings Carroll earlier assigned to each of the four components are appropriate and some studies counter. One of the main theoretical controversies concerns the relationship between CSR and profitability. Some studies have shown positive relationship and other studies have shown negative or no relationship between CSR practices and profitability. The main objective of the study is to analyse the relationship between corporate social responsibility and profitability of Nepalese commercial banks. The quantitative sample of this study includes data from 23 commercial banks for the current period (2013/14) with 23 observation and qualitative sample of this study includes 178 respondents which includes managers and employees of 23 commercial banks. The study revealed that CSR is considered as a tool for achieving business benefits by a considerable extent. Managers and employees feels that the most significant observation on perceived business benefits of CSR is that it helps in enhancing reputation of business. The respondents agree that economic responsibility, legal responsibility and ethical responsibility is necessary in banking sector. But they are unaware of the fact whether discretionary responsibility is necessary for the bank. Managers and employees of commercial banks give their priority to legal responsibility followed by economic responsibility, ethical responsibility and discretionary responsibility. The study revealed a positive relationship between CSR and profitability measured by ROA, ROE and EPS. The positive relationship between CSR and profitability suggests that positive social behaviour of Nepalese commercial banks increases their profitability. However, the relationship is significant only for profitability measured in terms of ROE.

Corporate social responsibility and profitability of Nepalese commercial banks [printed text] / Pragati Dahal, Author . - 2015 . - 78p. ; GRP/Thesis + 5/B.
Including bibilography
Languages : English

Descriptors:	Banks Banks and banking Corporations-Public relations Social responsibility of business
Keywords:	'corporate social responsibility  ROE  ROA  EPS  CSR'
Class number:	658.408
Abstract:	CSR is understood to be the way firms integrate social, environmental and economic concerns into their values, culture, decision making, strategy and operations in a transparent and accountable manner, and thereby establish better practices within the firm, create wealth and improve society. Extent literatures suggest that companies benefits from being able to demonstrate their social responsibility towards different stakeholders. CSR can be seen as a useful marketing tool for attracting the most qualified employees. CSR activities focusing on sustainability issues may lower costs and improve efficiencies as well. Some studied found that the relative weightings Carroll earlier assigned to each of the four components are appropriate and some studies counter. One of the main theoretical controversies concerns the relationship between CSR and profitability. Some studies have shown positive relationship and other studies have shown negative or no relationship between CSR practices and profitability. The main objective of the study is to analyse the relationship between corporate social responsibility and profitability of Nepalese commercial banks. The quantitative sample of this study includes data from 23 commercial banks for the current period (2013/14) with 23 observation and qualitative sample of this study includes 178 respondents which includes managers and employees of 23 commercial banks. The study revealed that CSR is considered as a tool for achieving business benefits by a considerable extent. Managers and employees feels that the most significant observation on perceived business benefits of CSR is that it helps in enhancing reputation of business. The respondents agree that economic responsibility, legal responsibility and ethical responsibility is necessary in banking sector. But they are unaware of the fact whether discretionary responsibility is necessary for the bank. Managers and employees of commercial banks give their priority to legal responsibility followed by economic responsibility, ethical responsibility and discretionary responsibility. The study revealed a positive relationship between CSR and profitability measured by ROA, ROE and EPS. The positive relationship between CSR and profitability suggests that positive social behaviour of Nepalese commercial banks increases their profitability. However, the relationship is significant only for profitability measured in terms of ROE.