Corporate Social Responsibility Performance, State Ownership and Executive Compensation: Empirical Evidence from China

Rauf, Abdur; Amin, Kashif; Saleem, Zafar

doi:10.31703/gssr.2019(iv-i).06

Cited by 2 publications

(3 citation statements)

References 26 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…, 2015). Rauf et al. (2019) favors the CSR performance related payment structure for the executives insisting that the increased incentive will motivate the executives to take up more socially responsible practices.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…It is also seen that firms with generously-remunerated executives remains under potential media scrutiny thereby pressurizing them to proactively undertake environment related matters to boost corporate legitimacy (Melis et al, 2015). Rauf et al (2019) favors the CSR performance related payment structure for the executives insisting that the increased incentive will motivate the executives to take up more socially responsible practices. Hubbard et al (2017) in their study also proves that investment in CSR practices in the past results in better financial performance thereby boosting the CEO's career and therefore resulting in more compensation.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The nonlinear effect of executive compensation on corporate social responsibility performance

Pareek

Sahu

2023

RAMJ

View full text Add to dashboard Cite

PurposeTaking cues from the fact that there remains a dearth in the establishment of theoretical and empirical relationship between executive compensation and corporate social responsibility (CSR) performance of the firms, this study attempts to explore the non-linear relationship between the said variables.Design/methodology/approachThe study utilizes a strongly balanced panel data set of 179 non-financial National Stock Exchange (NSE) 500 listed firms for the study period of 2015–2020. The study further employs both static as well as Arellano-Bond dynamic panel model under generalized method of moments (GMM) framework to establish the relationship between executive compensation and CSR performance of the sampled firms.FindingsThe study acknowledges an inverted U-shaped relationship between executive compensation and environmental, social and governance (ESG) score of the firms. According to the robust estimator, an increase in the level of executive compensation is said to affect CSR performance positively until it surpasses a threshold level of 18.7 percent.Practical implicationsOne of the major takeaways that the study provides for the corporate policymakers is that the level of compensation can only motivate the executives to take up socially responsible work up to a certain level surpassing which the executives becomes resistant towards any benefits provided by the CSR performance and get inclined towards economical performances of the firm. At the later stage, the economical expansionary investment benefits overweigh the personal career benefit gained by the executives from the CSR performances of the firm.Originality/valueThe nonlinearity relationship between executive compensation and CSR performance and the threshold level providing the two-fold effect of compensation on the CSR performance of the firms attempted by this study is a rare attempt in an emerging economy like India.

show abstract

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The nonlinear effect of executive compensation on corporate social responsibility performance

Pareek

Sahu

2023

RAMJ

View full text Add to dashboard Cite

show abstract

“…Penelitian juga menemukan bahwa tingkat kepemilikan institusional dan kepemilikan manajerial, serta praktik manajemen laba, secara tidak langsung dapat mempengaruhi kinerja CSR. Temuan-temuan ini menggarisbawahi pentingnya meningkatkan kesadaran dan kepemilikan tanggung jawab sosial perusahaan, mendorong praktik tata kelola yang baik, dan mendorong penciptaan nilai positif bagi seluruh pemangku kepentingan (Rauf et al, 2019). Kesimpulannya, implementasi inisiatif CSR di Indonesia menghadapi tantangan yang signifikan.…”

Section: Pengaruhunclassified

Pengaturan CSR Dalam Rangka Percepatan Pembangunan Sosial Dan Lingkungan Di Indonesia

Sumiyati,

Hendar,

Wiyanti

2023

Anterior J

View full text Add to dashboard Cite

Tanggung Jawab Sosial Perusahaan telah menjadi aspek penting dalam manajemen perusahaan di Indonesia. Tujuan utama penerapan CSR di Indonesia adalah untuk menciptakan lingkungan bisnis yang berkelanjutan yang memenuhi kebutuhan berbagai pemangku kepentingan sekaligus memajukan tujuan sosial, lingkungan, dan ekonomi. Hal ini termasuk bertanggung jawab atas kegiatan perusahaan yang dapat menyebabkan kerusakan pada lingkungan dan menjaga kesejahteraan masyarakat setempat. Selain itu, sesuai dengan amanat UU No. 40 tahun 2007, semua perusahaan yang terdaftar di Indonesia diwajibkan untuk menerapkan praktik CSR yang berfokus pada pembangunan ekonomi berkelanjutan dengan tetap menyeimbangkan dimensi sosial dan lingkungan dalam kegiatan bisnis Perusahan. Sehingga dengan pengaturan CSR ini mampu menciptakan pembangunan Sosial dan lingkungan yang baik, serta mampu memberikna dampak positif bagi perusahaan tersebu. Penelitian ini menggunakan penelitian normatif empiris, dengan pendekatan peraturan perundang-undangan dan doktrinal, serta menggunakan sumber data sekunder dari bahan hukum primer, dan di analisis menggunakan analisis seskriptif. Sehingga menghasilkan simpulan bahwa pengaturan CSR dalam ranka percepatan pembangunan sosial ini mampu memberikan kontribusi besar bagi sosila dan lingkungan serta bermanfaat bagi perusahaan.

show abstract

Corporate Social Responsibility Performance, State Ownership and Executive Compensation: Empirical Evidence from China

Cited by 2 publications

References 26 publications

The nonlinear effect of executive compensation on corporate social responsibility performance

The nonlinear effect of executive compensation on corporate social responsibility performance

Pengaturan CSR Dalam Rangka Percepatan Pembangunan Sosial Dan Lingkungan Di Indonesia

Contact Info

Product

Resources

About