Corporate Social Responsibility and Performance: A Case Study of Mining Companies in Ghana

摘要

Corporate Social Responsibility (CSR) has become very important in recent years, especially its impact on business operations. Using mining companies in Ghana as a case study, this study investigates the extent to which CSR activities engaged by companies relate to their performance.Content analysis is used in measuring the CSR activities of mining companies in Ghana. The study reveals a positive relationship between return on equity and all the CSR variables(environmental management systems, employee relations and community performance). Net profit margin relates positively with CSR activities such as environmental management system and employee relations whilst return on asset was found to have a positive relationship with only oneemployee relations. Mining companies should be engaged in CSR activities that positively impact on financial performance since this eventually translate into creating value for host communities.