Types of Corporate Social Responsibility Practices across the Industry in Pakistan and Their Effectiveness

Batool, Sania; Butt, Aroosha; Niazi, Beenish

doi:10.1108/s2043-052320160000010015

Cited by 7 publications

(7 citation statements)

References 11 publications

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“…This can be explained by the activity types that do not require consequent investments in the environment and social practices. We, therefore, conclude that societal engagement is sector-dependent (Batool et al , 2016).…”

Section: Robustness Checksmentioning

confidence: 77%

Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France

Chakroun

Amar

2021

MRR

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Purpose The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on financial performance. Design/methodology/approach The empirical study is based on a sample of French companies listed on the CAC-All-Tradable index over the period 2008–2018. Feasible generalized least square regression method is used to estimate the econometric models. Findings Based on panel data of 3,003 French firm-year observations, the authors demonstrate that earnings management has a negative and significant impact on financial performance. Indeed, corporate social responsibility moderates positively the negative impact of earnings management on financial performance in the French context. Practical implications The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote more several standards related to corporate social responsibility and earnings management. For investors, considering societal issues is very important in making decisions. For academic researchers, the results show that it is important to discover how corporate social responsibility can influence the relation between earnings management and financial performance. Originality/value The existing literature has generally focused on the impact of earnings management on financial performance and the empirical tests did not yield similar results. The study shows that corporate social responsibility has a moderating role in determining the impact of earnings management on financial performance.

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Section: Robustness Checksmentioning

confidence: 77%

Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France

Chakroun

Amar

2021

MRR

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“…However, it is not significant in light of public information related to CSR. Batool et al (2016) concluded that CSR activities might increase its goodwill and raise its brand name. Al-Shammari et al (2022) described that CSR was an effective tool of marketing for customers and society, which can increase public accountability.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…However, it is often overlooked that socially responsible intermediaries, such as retailers, can also play a significant role in ensuring the success of social initiatives undertaken by businesses, which can lead to economic gains (Chtourou and Triki, 2017). Stakeholder advocacy has emerged as a critical concept, emphasizing the importance of intermediaries in ensuring corporate citizenship (Batool et al , 2016). It is crucial to acknowledge the role of retailers as key stakeholders in promoting social responsibility among businesses.…”

Section: Introductionmentioning

confidence: 99%

Factors affecting retailer social responsibility: a PLS-SEM approach in the context of Bangladesh

Islam

Uddin

Rahman

2023

SRJ

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Purpose This study aims to examine the determinants of retailer social responsibility (RSR) in Old Dhaka City and their impact on RSR practices. Design/methodology/approach A cross-sectional design was used to collect primary data from 180 retailers through a questionnaire survey. The study used partial least squares structural equation modeling to analyze the data and examine the relationships among the determinants of RSR. Findings The study found that economic and ethical factors positively and significantly affect RSR practices, while social and environmental factors negatively but not significantly affect RSR practices. Cultural factors were also found to positively and significantly affect RSR practices. Practical implications This study provides insights for retailers and policymakers to enhance their RSR practices by considering economic, ethical and cultural factors. The findings also contribute to the existing literature on stakeholder theory by highlighting the importance of considering multiple stakeholders in RSR practices. Originality/value This study provides insights into the determinants of RSR in a unique setting in associating stakeholder theory and in Bangladesh, which has received limited attention in the literature on RSR.

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“…Due to the many characteristics of the service industry, CSR practices differ tremendously (Batool et al, 2016). Even though the examination of the production, fiscal employment, the economy and the strategies of CSR receives significant interest (Sadik-Zada et al, 2021), the analysis of the impact on the service sector obtains somewhat less.…”

Section: Introductionmentioning

confidence: 99%

Corporate social responsibility (CSR) in the service industry: a systematic review

Zhu¹,

Liu

Shen³

et al. 2023

Front. Environ. Sci.

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The objective of the current study is to perform a systematic review to the published articles upon the advancement of corporate social responsibility (CSR) in the service sector. This article analyzes the bibliometric information of the CSR-related articles linked to the service sector. The existing literature on CSR in the service industry were derived from the online WOS indexing dataset. Through completing a systematic review on existing academic articles, the current paper identifies the nations, universities/institutions, prolific researchers, high-profile journal that contributed to the advancement of CSR theory and practical applications. Moreover, the analytical graphs and bibliometric coupling shown the keyword co-occurrence to depict the academic relationship on the CSR advancement in the service industry. The systematic review adds to an in-depth knowledge of the progression behind CSR in the corporate environment and extends the CSR nexus researches.

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Types of Corporate Social Responsibility Practices across the Industry in Pakistan and Their Effectiveness

Cited by 7 publications

References 11 publications

Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France

Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France

Factors affecting retailer social responsibility: a PLS-SEM approach in the context of Bangladesh

Corporate social responsibility (CSR) in the service industry: a systematic review

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