The effect of social reporting based on corporate social responsibility on the firm performance: A study on ise listed companies in Turkey

The concept of social reporting has emerged because of the necessity of explaining the results of business activities to different parts of society by taking into account not only economic effects but also social effects of these results. The aim of this study is to examine the concepts of social reporting and corporate social responsibility and to present the positive and negative effects of social reporting on share evaluation, business performance and profitability especially in terms of publicly traded firms.In this study, the data of the companies which are trading at ISE 100 index in four quarter in the period of 2004 and 2009 are analyzed with Gretlw32 program by using the method of panel data analysis. According to the result of the analysis, it is founded that there is a positive and statistically significant relationship between corporate social responsibility and financial performance.