Vidura Perera
The purpose of this study is to find out the impact of CSR activities on firm performance of listed manufacturing firms on CSE. For this purpose 31 manufacturing companies consider as the sample listed in Colombo Stock Exchange as at 29th march 2016. The Tobin Q consider as the dependent variable of the study which for measured the firm performance and CSR activities considered as the independent variable. Those CSR activities divided in to three sub variables as economic, social and environmental activities, and the total CSR considered separately, as well as firm size, firm age and the firm leverage consider as control variables which are impacting on the dependent variable. The data collected from financial statements and website over five year from 2011 to 2015. Then the data represents the 155 observations. OLS linear Regression model is used to analyze data in relation to measure the impact. The results of regression model revealed that there is an insignificant positive impact of economic activities, social activities and environment activities on Tobin Q, however the result shows when take the total CSR as whole, it has a positive also significant impact on Tobin Q.
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