Corporate Sustainability Reporting and Profitability: an Empirical Study of the Relationship between Gross Profit Margin and Response to the Carbon Disclosure Project (CDP) in the Manufacturing Industry
Campus Only Senior Thesis
Bachelor of Arts
Environment, Economics, and Politics (EEP)
© 2013 Alan Hu
As corporate social responsibility (CSR) reporting becomes an increasingly adopted practice, the question concerning its utility remains. Many organizations including the Carbon Disclosure Project (CDP) and Global Reporting Initiative encourage firms to report because of purported benefits to revenue generation and cost control. This study investigates whether such boons of CSR reporting exist in the manufacturing industry by building a regression model that analyzes the relationship between gross profit margins and response to CDP questionnaires. While the results of the study are inconclusive, they hint at a positive relationship between CSR reporting and profitability. Further research with a larger data set and broader measure of CSR reporting is required to definitively state whether any significant relationship between the two variables exist.
Hu, Alan, "Corporate Sustainability Reporting and Profitability: an Empirical Study of the Relationship between Gross Profit Margin and Response to the Carbon Disclosure Project (CDP) in the Manufacturing Industry" (2013). CMC Senior Theses. 649.
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