Communicating CSR practices – Role of internationalization of emerging market firms

Agnihotri, Arpita; Bhattacharya, Saurabh

doi:10.1080/13527266.2016.1251488

Cited by 20 publications

(22 citation statements)

References 93 publications

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“…In India, studies have reported a lack of awareness of sustainability [5], and even if there is awareness, firms are not willing to pay premium prices [6]. Extensive research on CSR impacting firm performance has been carried out in developed countries but not many from an Indian perspective and mostly limited to self-reported surveys on CSR barriers [7], policies and practices towards CSR [8], the nature and characteristics of CSR. However, all these studies did not account for financial performance, especially from manufacturing firms.…”

Section: Introductionmentioning

confidence: 99%

Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy

et al. 2019

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The present study analyzed the impact of corporate social responsibility (CSR) reporting on the financial performance of Indian companies. It used secondary data from 50 manufacturing companies over the period of fiscal years 2011 to 2017. The results suggested that there exists a significant relationship between the performance of Indian companies and their CSR. The CSR not only improves the firm’s social value and reputation but also improves profitability and performance. According to the results, return on assets is significantly determined by corporate governance, customers, products, number of employees, and board size. The customer has a negative impact on return on assets (ROA). The relationship between return on equity and independent variables is the same as the relationship between ROA and independent variables. Corporate governance and product positively impact ROE, but the relationship between customers, number of employees, and board size are negative. Corporate governance and product positively impact return on capital employed (ROCE), but the relationship between customer and the number of employees is negative. Education has positive impact on profit after tax (PAT) and profit before tax (PBT), but the PAT relationship between environments is negative. Corporate governance and product positively impact PBT. In general, we concluded that in India, socially responsible corporations perform better and vice versa.

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Section: Introductionmentioning

confidence: 99%

Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy

et al. 2019

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“…Highly internationalised firms may wish to perform more CSR activities not only because they attract more visibility and scrutiny from international media and other non-governmental organisations (NGOs) (Hah & Freeman, 2014) but also due to the greater amount of slack resources that may be available to them (Dahan et al, 2006) and the larger amount of risk they face if industrial accidents were to occur (Laudal, 2011). Thus, while much of the prior research in this area has focused on how internationalisation impacts CSR (Attig et al, 2016;Bondy & Starkey, 2014), ours is one of the few studies that have recently focused on the extent to which domestic CSR impacts internationalisation, especially for EMNEs (Agnihotri & Bhattacharya, 2019a;Fiaschi et al, 2017). In this context, we theoretically contribute to the institutional and strategic perspectives on CSR by suggesting that the legitimisation benefits of CSR hold not only in their domestic environments but also in expanding to foreign markets.…”

Section: Discussionmentioning

confidence: 99%

The Impact of Domestic CSR on the Internationalisation of Emerging-Market Multinational Enterprises: Evidence from India

Shirodkar

Shete

2021

Manag Int Rev

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Emerging-market multinational enterprises (EMNEs) are, on the one hand, investing in both developed and developing countries aggressively. On the other hand, they are facing greater pressures from their home and host countries to operate in a socially responsible manner. In this paper, combining institutional theory with strategic perspectives on corporate social responsibility (CSR), we argue that EMNEs spending on CSR more intensively in their domestic context are likely to have a greater scope of internationalisation. We also argue that this effect decreases for government-owned EMNEs and increases when EMNEs target developed host markets or institutionally stronger emerging markets. Our data used to test our hypotheses are based on a sample of 686 Indian firms. Our findings provide support for most of our arguments, and we contribute to a greater understanding of the relationship between CSR and internationalisation.

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“…However, CSR implementation varies from country to country and is influenced by specific factors. Prior studies have demonstrated significant cross-national differences in the approaches taken by companies when addressing CSR-related problems, focusing particularly on the differences between developed and emerging markets (Agnihotri and Bhattacharya, 2019).…”

Section: Introductionmentioning

confidence: 99%

Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

Cho

Krasodomska

Ratliff-Miller

et al. 2021

MEDAR

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Purpose This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries. Design/methodology/approach Based on content analysis and using a disclosure index, the authors examined the CSR information posted on, or linked to, the corporate websites of a sample of 60 US-based MNCs and their subsidiaries operating in Poland. Findings The findings indicate that US companies, despite operating in a less regulated environment, had more extensive disclosure than their Polish subsidiaries and covered more CSR-related topics. CSR disclosures within the US subsample were analogous in volume and detail. By contrast, only about half of Polish companies provided CSR disclosures, which were more diverse in volume and in the types of activities disclosed. The authors did not find a significant positive correlation between the CSR disclosures of the two subsamples. Originality/value The study contributes to the literature on internationalization processes and sustainability practices. It provides insights into the CSR reporting of companies located in Central and Eastern European countries. The findings also have implications for policymakers in incentivizing the enhancement of the reporting disclosure practices of companies.

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Communicating CSR practices – Role of internationalization of emerging market firms

Cited by 20 publications

References 93 publications

Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy

Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy

The Impact of Domestic CSR on the Internationalisation of Emerging-Market Multinational Enterprises: Evidence from India

Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

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