Özet:

Corporate social responsibility activities and intellectual capital of enterprises are vital for enterprises in providing a sustainable competitive advantage. Therefore, the social responsibility activities implemented by enterprises in the global business world and the intellectual capital assets are important factors that give organizations a competitive advantage and keep them financially strong. This study aims to examine the impact of corporate social responsibility on financial performance. It is also to reveal whether the advantage of competition with intellectual capital has a role to play in brokering between corporate social responsibility and financial performance. This study was carried out on 220 enterprises affiliated with the Istanbul Chamber of Industry. The data evaluated within the scope of the study were obtained using the survey method. SPSS 23 and AMOS 24 statistical package programs were used to analyze the data. Descriptive statistics and correlation analysis were performed with the SPSS 23 program. AMOS 24 program was used for testing the hypotheses and confirmatory factor analysis. As a result of the analysis, it was understood that corporate social responsibility has a positive and statistically significant effect on financial performance, intellectual capital and competitive advantage. In addition, another important result of the study is that intellectual capital and competitive advantage do not have a mediating effect (role) between corporate social responsibility and financial performance.

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