CSREU: A Novel Dataset about Corporate Social Responsibility and Performance Indicators (2306.09798v1)

Abstract: Corporate Social Responsibility (CSR) has become an important topic that is gaining academic interest. This research paper presents CSREU, a new dataset with attributes of 115 European companies, which includes several performance indicators and the respective CSR disclosure scores computed using the Global Reporting Initiative (GRI) framework. We also examine the correlations between some of the financial indicators and the CSR disclosure scores of the companies. According to our results, these correlations are weak and deeper analysis is required to draw convincing conclusions about the potential impact of CSR disclosure on financial performance. We hope that the newly created data and our preliminary results will help and foster research in this field.