Kapitlet slutsats sammanfattar de slutsatser som denna studie har kommit fram till samt om studiens hypoteser förkastas eller bekräftas.
Syftet med denna genomförda studie var att undersöka hur CSR-arbete påverkar svenska företags finansiella prestanda, med avseende på lönsamhet. Denna studie ställde upp fyra hypoteser med utgångspunkt i att det råder ett positivt samband mellan CSR-arbete och lönsamhet, mätt i Tobin’s Q, ROE, ROA och vinstmarginal. För att kunna avgöra om
hypoteserna skulle förkastas eller bekräftas genomfördes multipla regressioner för respektive hypotes. Studiens resultat kan endast påvisa att det råder ett negativt samband mellan CSR och lönsamhetsmåttet ROE, med avseende på att ROE-måttet föll inom studiens valda signifikansnivå på 5 procent. Förhållandet mellan ROE och kontrollvariablerna visade ett statistiskt negativt samband gentemot CSR, dock påvisade denna studie en icke befintlig effekt på dess förhållande med avseende på att p-värdena föll bortom signifikansnivån på 5 procent.
Med utgångspunkt i att de resterande måtten föll inom den statistiska felmarginalen kan inget statistiskt samband påvisas och det erhållna resultatet visar ett neutralt samband mellan lönsamhetsvariablerna Tobin’s Q, ROA och vinstmarginal. Med detta som grund förkastas hypoteserna som berör lönsamhetsmåtten Tobin’s Q, ROA och vinstmarginal. Trots studiens brist i att kunna påvisa ett positivt samband mellan CSR och de angivna lönsamhetsmåtten, kan studien determinera att kontrollvariablerna, soliditet och storlek, hade en positiv inverkan på sambandet mellan CSR och ROA, samt Tobins Q.
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