Corporate Social Responsibility and the Performance of Firms in Ghana: (The case of Selected Firms.)

B.S.B.A Nda Kpanyi Agyefi Kwame, BA (Hons)

Master's thesis

Abstract:

This study examines the corporate social responsibility and the financial performance of selected firms in Ghana by determining the relationships between corporate social responsibility and some financial performance indicators. The thesis is principally divided into two parts. The first part of the thesis presents the introduction, methodology of the research, and the literature review of the firm, corporate social responsibilities, and its context globally and in the Ghanaian setting. The second part presents the analysis of the primary data, collected through a survey to respondents on the corporate social responsibility activities of firms and their impact on the community. The analysis of the secondary data applies profitability ratios namely; gross profit margin, return on assets and return on equity to the financial reports of the selected firms for the period of 2015 to 2019 and their corporate social responsibility performance for the same period. The findings of the study showed that environmental education was the corporate social responsibility activity mostly undertaken by Ghanaian firms. Firms also focused on their social contributions and impacted their community through community development. Gross profit margin (GPM) and return on equity (ROE) had a negative and insignificant relationship with corporate social responsibility (CSR) whiles return on assets (ROA) had a positive relationship with corporate social responsibility. The conclusion, recommendations, and suggestions for further research are provided at the end of the diploma thesis.

Keywords

Corporate social responsibility, Firms, Firms Performance, Profitability, the Community, Environmental Education, Return on asset, Return on equity, Gross profit margin

Language used: English

Date on which the thesis was submitted / produced: 29. 3. 2022

Thesis defence

• Supervisor: Oldřich Ludwig Dittrich, MPH Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / field:
Economics and Management / Economics and Management