The Determinants of Corporate Social Responsibility: Evidence from Indian Firms

Pradhan, Ashis Kumar; Nibedita, Barsha

doi:10.1177/0972150918814318

Cited by 29 publications

(33 citation statements)

References 29 publications

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“…In regard to the control variables, there were positive influences of the company size (CS), concentration of ownership (COO), and internationalization (INT) on the CSR performance of the companies investigated. Regarding size, larger companies exhibit better CSR performance, thus corroborating several studies on the determinants of CSR (Reverte, 2009;Gamerschlag et al, 2011;Wang, Song, & Yao, 2013;Kühn et al (2018); Pradhan & Nibedita, 2019;Acabado et al, 2019).…”

Section: Economic Sector (Sector)supporting

confidence: 83%

“…Corporate Social Responsibility (CSR) has become a growing concern among companies, which are assessed not only for their financial performance but also their social performance (Rhou, Singhal, & Koh, 2016). As a result of concerns among company stakeholders, CSR has emerged as a relevant research subject (Pradhan & Nibedita, 2019), gaining prominence due to the recent debate on its contribution to sustainable development and its mitigation of contemporary cross-border issues (Halkos & Skouloudis, 2017).…”

Section: Introductionmentioning

confidence: 99%

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National Culture and Corporate Social Responsibility

Koprowski¹,

Mazzioni²,

Magro³

et al. 2021

RBGN

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Objective -To determine whether national cultural dimensions influence a company's Corporate Social Responsibility (CRS) performance.Theoretical Framework -Hofstede's cultural dimensions and Stakeholder Theory were used as theoretical bases for the study.Methodology -The study uses the multiple linear regression method to analyze data from a sample of 4,598 companies from 41 countries. The data were collected from the CSRHub, Geert Hofstede, Transparency International, and Thomson Reuters websites.Results -The findings indicate a country's cultural dimensions influence business CRS activities. More specifically, companies based in countries with cultures that feature (i) a high power distance, (ii) high individualism, (iii) more femininity, (iv) low uncertainty avoidance, and (v) a long-term orientation exhibit higher CRS performance.Practical & Social Implications of the Research -Prior knowledge of expected CRS engagement according to the country's culture could contribute to formulating corporate strategies to expand a company's activities to countries other than the one of its origin. This would ensure stakeholders' expectations are met and improve competitiveness in the domestic market.Contributions -The culture of a country may determine whether stakeholders are interested in CRS practices.

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Section: Economic Sector (Sector)supporting

confidence: 83%

Section: Introductionmentioning

confidence: 99%

National Culture and Corporate Social Responsibility

Koprowski¹,

Mazzioni²,

Magro³

et al. 2021

RBGN

View full text Add to dashboard Cite

show abstract

“…Firms use several methods for CSR practices measurement with the four major ones highlighted by Alshannag et al (2017) and Pradhan and Nibedita (2019) as reputation indices and databases, content analysis, actual CSR activities spending and survey. In particular, reputation indices and databases categorize firms based on the direction of CSR achievement (e.g., Fortune Reputation Index, Kinder, Lydenberg Domini (KLD)).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Analysis of the relationship between corporate social responsibility (CSR) spending and market stock price among Jordanian service firms

Odeh

Alshannag

Eneizan

et al. 2020

Cogent Business & Management

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In this study, the relationship of corporate social responsibility (CSR) spending and Market Stock Price was analyzed. The study sample comprised of 102 services firms listed on the Amman Stock Exchange (ASE) for the years 2010 to 2017. In particular, CSR spending reflects the actual CSR activities monetary contributions that are mandated to be disclosed in the firm's income statement. This study adopted the Generalized Method of Moment (GMM) to analyze the CSR spending-Market Stock Price relationship. The control variables included firm size, leverage and ownership. Based on the findings, no significant relationship exists between CSR spending and market stock price (MSP) in any direction. Added to this, control variables had no effect on MSP. However, the findings showed a significant positive effect of firm size on CSR spending and a negative effect of leverage on CSR spending, with no significant effect of ownership on the same. This study has several implications for the enhancement of the information and understanding of the firms' Market Stock Price as it shed light on the CSR spending-Market Stock Price relationship. Moreover, the study findings contribute to literature concerning CSR practices in the context of developing nations.

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“…These are in line with a vast variety of literature from developed countries (Brammer & Pavelin, 2008;Reverte, 2009) and developing countries (Chiu & Wang, 2014;Ali et. al., 2019;Pradhan & Nibedita, 2019) alike. However, while the impact of size on CSR seems rather unequivocal, the mechanism through which this impact is transmitted is less obvious.…”

Section: Firm Characteristicsmentioning

confidence: 99%

Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review

Mehjabeen

Bukth

2020

Acc. Fin. Review

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Objective – The objective of this paper is to provide a structured literature review of CSR reporting discourse in the context of a developing country, namely Bangladesh, with a focus on three dominant themes: i) the driving forces for CSR reporting, ii) the methodological approaches employed by researchers while studying CSR disclosures, and iii) the theoretical frameworks utilized in explaining the same. Methodology/Technique – In this paper we have employed a structured literature review (SLR) approach and reviewed more than 60 articles from highly ranked accounting and business, ethics and management journals, published over the past two decades. By opting for the SLR approach, we intend to contribute to the extant literature from a methodological perspective since SLR has been relatively underutilized in accounting research. Findings – The paper reveals that while some determinants of CSR disclosure are ubiquitous in both developed and developing countries, the motivation for disclosing social and environmental information is, to a considerable extent, context specific. Specifically, for developing countries like Bangladesh, CSR reporting is driven by survival concerns, emanating from pressure created by global stakeholders, competitive dynamics and sometimes, the ‘shadow of the state’. The paper also finds CSR to be under-theorized in Bangladesh, with too much reliance on the legitimacy framework. Given the socio-economic context of Bangladesh, future research should make use of alternative theories drawn from the social and political domain to enable deeper understanding of CSR reporting. Novelty – This paper is one of the first attempts to review CSR literature in the specific context of Bangladesh, which offers an interesting case to study owing to the dual influence of export-led growth on one hand and elements of traditionalism, on the other. The novelty of this paper lies in its attempt to study three dimensions, viz. determinants, theoretical perspectives and methodological approaches in coalition, and thus offer an integrated perspective, which is missing in previous studies. Type of Paper: Empirical Keywords: CSR Reporting; Motivations; Theoretical Frameworks; CSR in Bangladesh; Literature Review. Reference to this paper should be made as follows: Mehjabeen, M; Bukth, T; 2020. Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review, Acc. Fin. Review 5 (1): 01 – 14. https://doi.org/10.35609/afr.2020.5.1(1) JEL Classification: M14. M9,

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The Determinants of Corporate Social Responsibility: Evidence from Indian Firms

Cited by 29 publications

References 29 publications

National Culture and Corporate Social Responsibility

National Culture and Corporate Social Responsibility

Analysis of the relationship between corporate social responsibility (CSR) spending and market stock price among Jordanian service firms

Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review

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