Does mandatory CSR provide long-term benefits to shareholders?
Sign Up to like & getrecommendations! Published in 2020 at "Social Responsibility Journal"
DOI: 10.1108/srj-03-2019-0114
Abstract: Purpose Mandatory corporate social responsibility (CSR) aims to protect the long-term benefit of shareholders; therefore, this study aims to seek empirical evidence for the benefit of mandatory CSR from the perspective of shareholders. Design/methodology/approach Consistent… read more here.
Keywords: long term; benefit; mandatory csr; study ... See more keywords
India's mandatory CSR policy: implications and implementation challenges
Sign Up to like & getrecommendations! Published in 2017 at "International Journal of Business Governance and Ethics"
DOI: 10.1504/ijbge.2017.10004554
Abstract: The increasing emphasis on social responsibility across the world is not new (Warhurst, 2005) and many countries require companies to disclose information about their environmental, social and employee-related impact, as well as their diversity policy… read more here.
Keywords: india mandatory; policy; mandatory csr; implementation ... See more keywords
The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence
Sign Up to like & getrecommendations! Published in 2022 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2022.905153
Abstract: The implementation of China’s mandatory corporate social responsibility (CSR) disclosure in 2008 provides us with a natural experiment setting. In this paper, we examine the effects of mandatory CSR disclosure on the levels of firms’… read more here.
Keywords: mandatory csr; tax; tax avoidance; tax incidence ... See more keywords
Can Mandatory Disclosure Policies Promote Corporate Environmental Responsibility?—Quasi-Natural Experimental Research on China
Sign Up to like & getrecommendations! Published in 2021 at "International Journal of Environmental Research and Public Health"
DOI: 10.3390/ijerph18116033
Abstract: Corporate environmental responsibility (CER) is an important component of the corporate social responsibility (CSR) report, and an important carrier for enterprises to disclose environmental protection information. Based on the corporate micro data, this paper evaluates… read more here.
Keywords: mandatory csr; csr disclosure; corporate environmental; disclosure ... See more keywords