Mandatory Corporate Social Responsibility: The Indian experience

Mukherjee, Abhishek; Bird, Ron; Duppati, Geeta

doi:10.1016/j.jcae.2018.06.002

Cited by 69 publications

(70 citation statements)

References 50 publications

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“…McGuinness et al [15] found that there was no difference in social responsibility information disclosure between SOEs and non-SOEs when considering the investment of qualified foreign investors. Mukherjee et al [16] chose India as the research object. The study found that when the Indian government forces companies to carry out CSR activities, this will reduce the willingness of companies to invest their funds in CSR activities.…”

Section: Shareholders and Csrmentioning

confidence: 99%

State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China

Guo

et al. 2019

Sustainability

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Corporate Social Responsibility (CSR) gradually deepens its influence on enterprises and rapidly becomes one of the important issues in the research field. This paper selects China’s A-share listed companies which issued social responsibility reports from 2011 to 2015, and studies the impact of state-owned shares on the disclosure level of CSR. Furthermore, this paper uses cross terms to study the role of different financing methods (issuing bonds and cross-listing) in the impact of state-owned shares on the disclosure level of CSR. The results show that state-owned shares and the proportion of state-owned shares have a significant positive impact on the disclosure level of CSR. Both the issuing of bonds and cross-listing can promote this positive effect. The results of robust test also support this conclusion. Finally, specific recommendations are put forward.

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Section: Shareholders and Csrmentioning

confidence: 99%

State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China

Guo

et al. 2019

Sustainability

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“…Singh et al [89] identify a need for further legislative change requiring more prescriptive policies, particularly in monitoring and evaluation. Overall, there is concern that the Act may reduce the value of CSR initiatives, as the Act fails to specify requirements regarding quantity or quality [86] and may have other adverse impacts on businesses [90,91]. Others have suggested that mandatory regulation increases the quality and the quantity of environmental disclosure from corporations as a result of the expectation that corporations first and foremost strive to meet legal requirements, and failure to do this would significantly impact the corporations' reputation and legitimacy [92,93].…”

Section: Corporate Environmental Disclosure In Indiamentioning

confidence: 99%

“…There have been relatively few other jurisdictions that have instituted mandatory CSR requirements, Indonesia [131] and South Africa [132] being two of them. Some research has contributed to a critique of mandatory enforcement of CED [91,[133][134][135]; in contrast, others have reported positively in terms of CED practice and overall company performance associated with reforms leading to requirements for mandatory CED [93,96].…”

Section: Hypothesis 1 (H1)mentioning

confidence: 99%

Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations

et al. 2019

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The existing corporate environmental disclosure (CED) research focuses primarily on large companies operating in a single jurisdiction, leaving a gap of knowledge regarding the subsidiary operations of multinational corporations. In this study, consolidated narrative interrogation (CONI) is used to quantify CEDs presented in annual and stand-alone sustainability reports published over a 15-year span between 2002 and 2016 by agrochemical companies operating in India. Results show that the diversity, the quantity, and the quality of CED vary significantly, but generally each of them has been improving over time—most notably following the revisions to the Companies Act in 2013. The study finds that the subsidiaries of multinational agrochemical corporations implemented CED practices more strongly associated with those of domestic companies than those found in the reports produced by their parent companies. The CED of both subsidiary and domestic companies appears to reflect concerns of local legitimacy.

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“…DOP možemo definisati kao način realizacije poslovnih ciljeva u skladu sa principima održivog razvoja što znači da je DOP stalna posvećenost kompanija etičkom ponašanju i ekonomskom razvoju uz poboljšanje kvaliteta života zaposlenih i njihovih porodica kao i lokalnih zajednica i društva (Mukherjee, Bird, & Duppati, 2018). Prilikom donošenja poslovnih odluka društveno odgovorna kompanija uzima u obzir celokupan uticaj na lokalnu zajednicu i životnu sredinu (Vlastelica Bakić, Cicvarić Kostić, & Nešković, 2015).…”

Section: Uvodunclassified

Investing in local community by oil industry

Milica¹

2019

Marketing

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Mandatory Corporate Social Responsibility: The Indian experience

Cited by 69 publications

References 50 publications

State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China

State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China

Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations

Investing in local community by oil industry

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