Abstract

The objective of the current study is to examine the impact of both internal and external CSR on both non-financial and financial performances. The population of the study represented telecommunication companies in Jordan. A survey questionnaire was prepared based on the published literature, and the data were collected from 500 repondents of the targeted companies. The necessary tests to ensure reliability and validity were performed using SPSS. The results indicated that both types of performance are positively influenced by internal CSR. External CSR showed positive influence on non-financial performance, while its effect on financial performance was insignificant and negative. The study suggests that CSR is essential factor that is expected to boost performance of Jordanian telecommunication companies. Applying CSR will result in employee and customer satisfaction and increase the levels of loyalty of internal and external stakeholders. Managers in the developing countries have to be aware of the advantages of adopting CSR in today's dynamic and competitive environment.

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