4.4 Article

THE IMPACT OF MANDATORY CSR DISCLOSURE ON FIRM EFFICIENCY IN AN EMERGING COUNTRY

Related references

Note: Only part of the references are listed.
Article Business

ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRACTICE AND FIRM PERFORMANCE: AN INTERNATIONAL EVIDENCE

Imlak Shaikh

Summary: This article presents quantitative evidence on a firm's sustainability reporting and its impact on performance. The study finds that European companies have a greater focus on ESG compliance, while Asian companies prioritize the energy and technology sectors. Additionally, there are significant differences between GRI and nonGRI companies in terms of accounting performance and market valuations. The environmental dimension poses a threat to firm performance, the social dimension has a negative impact, and governance positively affects operational efficiency.

JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT (2022)

Article Business, Finance

Environmental disclosure and firm efficiency: a study of Pakistani firms

Imad Rahim

Summary: The study examines the effect of environmental disclosure on firm efficiency in Pakistan, finding that it plays a significant positive role. It suggests regulators should take appropriate steps to increase environmental disclosure. The study contributes to literature by providing empirical evidence from a developing country without strict guidelines on environmental regulations.

ASIAN REVIEW OF ACCOUNTING (2021)

Article Business

Adopting management control systems through CSR strategic integration and investigating its impact on company performance: evidence from Indonesia

Esti Dwi Rinawiyanti et al.

Summary: The study found that CSR strategic integration has a positive impact on companies' performance, with employee and operating performance significantly mediating the effect of strategic integration on financial performance. Company size can positively moderate the impact of this integration on both operating and financial performance.

CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY (2021)

Article Business, Finance

Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China

Li Liu et al.

Summary: The study finds that mandatory corporate social responsibility disclosure has a positive impact on firms' investment efficiency in China, especially in cases of overinvestment. This impact is more significant for firms with a control-ownership wedge, state-owned enterprises (SOEs), and firms with lower institutional ownership. Additionally, the reduction in overinvestment is more significant in industries with high pollution, and the decrease in investment is not due to CSR spending diverting capital from other projects.

ACCOUNTING AND FINANCE (2021)

Article Business

THE HETEROGENEOUS EFFECTS OF CSR DIMENSIONS ON FINANCIAL PERFORMANCE - A NEW APPROACH FOR CSR MEASUREMENT

Rongjia Su et al.

JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT (2020)

Article Business

INTERNAL BENCHMARKING IN RETAILING WITH DEA AND GIS: THE CASE OF A LOYALTY-ORIENTED SUPERMARKET CHAIN

Amparo Baviera-Puig et al.

JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT (2020)

Article Business

Mandatory CSR expenditure and firm performance Evidence from India

Arunesh Garg et al.

SOUTH ASIAN JOURNAL OF BUSINESS STUDIES (2020)

Article Business, Finance

Mandatory CSR expenditure and firm performance

Asit Bhattacharyya et al.

JOURNAL OF CONTEMPORARY ACCOUNTING & ECONOMICS (2019)

Article Business, Finance

The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China

Yi-Chun Chen et al.

JOURNAL OF ACCOUNTING & ECONOMICS (2018)

Article Business

DOES ENGAGEMENT IN CORPORATE SOCIAL RESPONSIBILITY PROVIDE STRATEGIC INSURANCE-LIKE EFFECTS?

Yung-Ming Shiu et al.

STRATEGIC MANAGEMENT JOURNAL (2017)

Article Business

Corporate giving in Taiwan: agency cost theory vs. value enhancement theory

Chien-Pang Lin et al.

ASIA PACIFIC BUSINESS REVIEW (2017)

Article Business

Social responsibility and financial performance: The role of good corporate governance

Mercedes Rodriguez-Fernandez

BRQ-BUSINESS RESEARCH QUARTERLY (2016)

Article Business

Walk the Talk? How Symbolic and Substantive CSR Actions Affect Firm Performance Depending on Stakeholder Proximity

Laura Schons et al.

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2016)

Article Management

The Impact of Corporate Sustainability on Organizational Processes and Performance

Robert G. Eccles et al.

MANAGEMENT SCIENCE (2014)

Article Business

The Mandatory Corporate Social Responsibility in Indonesia: Problems and Implications

Patricia Rinwigati Waagstein

JOURNAL OF BUSINESS ETHICS (2011)

Article Management

The perceived trade-off between corporate social and economic responsibility: A cross-national study

Jean-Claude Usunier et al.

INTERNATIONAL JOURNAL OF CROSS CULTURAL MANAGEMENT (2011)

Article Business, Finance

Value Maximization, Stakeholder Theory, and the Corporate Objective Function

Michael C. Jensen

JOURNAL OF APPLIED CORPORATE FINANCE (2010)

Article Area Studies

The politics of corporate social responsibility in Indonesia

Andrew Rosser et al.

PACIFIC REVIEW (2010)

Review Business

Exploring the Nature of the Relationship Between CSR and Competitiveness

Marc Vilanova et al.

JOURNAL OF BUSINESS ETHICS (2009)

Article Business

What stakeholder theory is not

R Phillips et al.

BUSINESS ETHICS QUARTERLY (2003)

Article Business, Finance

Stock valuation and learning about profitability

L Pástor et al.

JOURNAL OF FINANCE (2003)