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2019 | 382 | 133-142

Article title

The relationship between corporate social responsibility and corporate financial performance


Title variants

Związek pomiędzy społeczną odpowiedzialnością biznesu a korporacyjnym wynikiem finansowym

Languages of publication



It is extensively studied if the relationship between CSR (Corporate Social Responsibility) and CFP (Corporate Financial Performance) may be distinguished. All the evidence proving or denying the relationship is unambiguous. One of the biggest problems are the varied results connected with the lack of methods to compare CSR and CFP. The aim of this article is to indicate the importance of both, CSR and CFP. It is also important to mention the researchers’ subjectivity and bias of selection. Companies may improve their position in the market by paying more attention to CSR issues and that may positively influence their CFP, which is the main target for all organisations.
Artykuł analizuje związek pomiędzy społeczną odpowiedzialnością w biznesie a wynikami finansowymi przedsiębiorstw. Jednym z największych problemów są zróżnicowane wyniki związane z brakiem metod porównywania CSR oraz CFP. Celem tego artykułu jest wskazanie na znaczenie zarówno CSR, jak i CFP. Należy również wspomnieć o subiektywności badaczy i ich subiektywnych wyborach. Firmy mogą poprawić swoją pozycję na rynku, zwracając większą uwagę na kwestie związane z CSR, co może pozytywnie wpłynąć na CFP, który jest głównym celem wszystkich organizacji.






Physical description


  • University of Economics in Katowice. Faculty of Economics. Department of Economics


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