Weerasinghe, D.R.M.Pathirana, G.P.T.D.Rajapaksha, C.M.Perera, R.A.K.R.Kaneshwaren, S.Nagendrakumar, N.De Silva, L.M.H.2025-10-112025-10-112019-10-17Peradeniya International Economics Research Symposium (PIERS) – 2019, University of Peradeniya, P 169 - 172978955589284123861568https://ir.lib.pdn.ac.lk/handle/20.500.14444/5288Introductıon Corporate Social Responsibility (CSR) is no longer considered a composition of voluntary activities in today's business world since it plays a significant role in developing a sustainable future for firms operating in an industry such as tourism. Today, tourism is the third-largest source of foreign exchange earnings in Sri Lanka and has shown an upsurge in growth after the end of the civil war in 2009. Tourist arrivals have grown from 447,890 in 2009 to 2,333,796 in 2018 and the Sri Lanka Tourism Development Authority is planning to double these numbers by 2020. The domain of CSR has been studied in several industries, but not in relation to the tourism industry, especially concerning the behavior of Financial Performance (FP) to CSR disclosure in Sri Lanka. Hence, the present study focused on how CSR and FP have behaved over the past five years in the tourism industry and it investigated the relationship between tourist arrivals and FP in the selected sector.enCorporate Social ResponsibilityFinancial PerformanceTourism IndustrySri LankaArticle