Abstract:

The study, which examined the impact of corporate social responsibility activities on financial performance, analyzed the annual data between 2007-2016 of 45 companies listed in the BIST 100 Index. As a social responsibility indicator, the ISO 26000 Social Responsibility Management System categories, as a financial performance indicator, the asset profitability ratio, Tobin q ratio and economic value added were considered. As a result of the study used in the panel regression analysis technique, the asset profitability ratio is achieved in a positive direction in the workplace practices, environment, consumer-related issues and social responsibility activities related to social participation and development; the percentage of tobin q is achieved in a positive direction in social responsibility activities related to social participation and development and the economic added value is achieved in a positive direction in all other social responsibility activities except in the workplace practices.

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