Mohammad Zahir  Raihan, Rosni  Bakar, Md. Aminul  Islam, 
    Impact of Corporate Social Responsibility (CSR) Expenditures on
Financial Performance of Islami Bank Bangladesh Ltd.,
    The Social Sciences,
    Volume 10,Issue 2,
    2015,
    Pages 171-177,
    ISSN 1818-5800,
    sscience.2015.171.177,
    (https://makhillpublications.co/view-article.php?doi=sscience.2015.171.177)
    Abstract: The study mainly examines the impact of Corporate Social Responsibility (CSR) expenditures on
financial performance of Islami Bank Bangladesh Ltd. (IBBL). The study then attempted to scrutinize the
responsibility of the bank authority to various interest groups to assess the performance of CSR activities to
analyze the performances in terms of ROE (Return on Equity) and DPE (Deposit per Employee) and to measure
the impact of CSR expenditures on bank profitability and productivity. The study covers IBBL and a period of
5 years ranging from 2008-2012. Secondary data are collected from the annual reports of the bank. The study
found that disaster management, education, health, sport, art and culture, environment and other activities have
negative correlation with ROE but positive correlation with DPE. It is further found that these factors have
influenced to the extent of 35.3% variations in ROE and 11.2% variation in DPE. The study concludes that the
bank authority should invest more in CSR expenditures in order to improve the DPE of the bank.
    Keywords: Corporate social responsibility;financial performance;disaster management;deposit per employee;return on equity;Islami Bank Bangladesh Ltd