Shahwan, Tamer Mohamed Hassan, Mohamed, Raid. (2025). The Impact of Corporate Social Responsibility on Banks Performance: Empirical Evidence from Egypt. مجلة جامعة الإسکندرية للعلوم الإدارية, 62(2), 347-376. doi: 10.21608/acj.2025.418190
Tamer Mohamed Hassan Shahwan; Raid Mohamed. "The Impact of Corporate Social Responsibility on Banks Performance: Empirical Evidence from Egypt". مجلة جامعة الإسکندرية للعلوم الإدارية, 62, 2, 2025, 347-376. doi: 10.21608/acj.2025.418190
Shahwan, Tamer Mohamed Hassan, Mohamed, Raid. (2025). 'The Impact of Corporate Social Responsibility on Banks Performance: Empirical Evidence from Egypt', مجلة جامعة الإسکندرية للعلوم الإدارية, 62(2), pp. 347-376. doi: 10.21608/acj.2025.418190
Shahwan, Tamer Mohamed Hassan, Mohamed, Raid. The Impact of Corporate Social Responsibility on Banks Performance: Empirical Evidence from Egypt. مجلة جامعة الإسکندرية للعلوم الإدارية, 2025; 62(2): 347-376. doi: 10.21608/acj.2025.418190
The Impact of Corporate Social Responsibility on Banks Performance: Empirical Evidence from Egypt
1Professor of Financial Management Faculty of Commerce Zagazig University
2Assistant Lecturer, Finance Department, College of Management and Technology Arab Academy for Science, Technology and Maritime Transport
المستخلص
The research paper aims to investigate the relationship between corporate social responsibility and financial performance in the Egyptian banks. Corporate social responsibility includes four dimensions: Employees, sustainability, customers, and community. The study measures financial performance based on return on equity and Tobin's Q. Three control variables, namely, bank size, leverage, and book-to-market ratio. The sample of the study includes 10 Egyptian banks listed on the Egyptian Exchange during the period from 2013 to 2022. Data in analyzed by relying on the dynamic panel data. The results indicated a positive effect of applying corporate social responsibility on the return on equity, while the overall corporate social responsibility index has no impact on the Tobin’s Q measure.