Corporate Social Responsibility and Profitability: A Case Study on Dutch Bangla Bank Ltd.

作者: Nusrat Farzana , Suraiya Mahbuba

DOI: 10.18533/IJBSR.V3I4.38

关键词: BengaliProfitability indexOrdinary least squaresVariablesProfit (economics)EconomicsBanking sectorAccountingCorporate social responsibilityPositive relationship

摘要: In Bangladesh, the banking sector has a glorious history of getting engaged themselves in different kinds social activities which is formally known as CSR (Corporate Social Responsibilities). The paper examines relationship between and profitability Dutch Bangla Bank Ltd (DBBL) initiator Bangladesh. study used annual reports DBBL for year 2002 to 2011. Ordinary least square (OLS) model regression was analyzed using SPSS 16. assess impact well test hypothesis whether there extent independent variable (corporate responsibility expenditure) dependent (profit after tax). Above all, analysis revealed that 90.7% variance profit tax been explained by benefit accrued from corporate responsibility. formulated tested result shows significant positive case DBBL.

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