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RETRACTED: The Impact of Corporate Social Responsibility Reporting Practice on the Financial Performance of Tunisian Banks

RETRACTED: The Impact of Corporate Social Responsibility Reporting Practice on the Financial Performance of Tunisian Banks
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Author(s): Wissem Ben Ali (ESCT, University of Manouba, Tunisia)and Nourhene Dhahri (Faculty of Economics and Management of Sfax, Tunisia)
Copyright: 2026
Pages: 40
Source title: Measuring and Reporting on Sustainability Performance
Source Author(s)/Editor(s): Muhammad Asif Qureshi (Bahria University, Pakistan), Munwar Hussain Pahi (Iqra University, Pakistan), Farhan Mahboob (Bahria University, Pakistan)and Danial Hussain Shaikh (Iqra University, Pakistan)
DOI: 10.4018/979-8-3693-9714-5.ch003

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Abstract

This study investigates the link between corporate social responsibility (CSR) disclosure and the financial performance of banks in Tunisia over the period from 2013 to 2023. The analysis was conducted on the financial statements of fourteen banks in Tunisia to gather data on CSR disclosures. The panel data analysis revealed a statistically significant and positive correlation between the level of CSR disclosure and the financial performance of these banks. These results suggest that greater CSR disclosure is associated with improved profitability for banks in Tunisia. This study contributes to the existing literature on the relationship between social responsibility disclosures and financial performance, providing valuable insights for both academics and industry professionals.

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