Abstract:
The field of corporate social responsibility has grown exponentially in the last decade. More than half of the Fortune 1000 companies issue corporate social responsibility (CSR) reports. (Margarita Tsoutsoura, 2004). That scenario will be common in Sri Lankan context because it can see most of Sri Lankan business organizations engaged in CSR activities nowadays. CSR reporting is developing area in financial statements today. The concept of CSR seems to be crucial for the growth and expansion of enterprises and surely has a huge impact on the accounting and finance system (Justyna Fijałkowska, 2014) according to that CSR has huge impact on Accounting and Financing system so it may be affect to the financial performance because financial performance is generates from firm accounting and finance system.
The objective of this research paper is to identify whether there is any relationship between CSR activities and financial performance. It can be expected that there may be a relationship between csr and Financial Performance based on previous researches findings. The methodology is collect the data from financial statements and analyze the relationship by using statistical techniques such as correlation analysis, simple regression analysis and etc.
