Are we moving beyond voluntary CSR? Exploring theoretical and managerial implications of mandatory CSR resulting from the new Indian companies act
… authorities in supporting CSR “through a smart mix of voluntary policy measures and, where
… as most of the existing definitions and theories as reviewed above are challenged. This …
… as most of the existing definitions and theories as reviewed above are challenged. This …
Corporate social responsibility strategies: Past research and future challenges
A Nave, J Ferreira - Corporate Social Responsibility and …, 2019 - Wiley Online Library
… Corporate social responsibility (CSR) is not only increasingly valued by … of their strategies.
This study systematically reviews literature that seeks to ascertain just which CSR strategies …
This study systematically reviews literature that seeks to ascertain just which CSR strategies …
Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes
A Bhimani, H Silvola… - Journal of Management …, 2016 - publications.aaahq.org
… ) is a challenge for most enterprises. Companies inevitably … a sufficient and appropriate
analysis of voluntary CSR practice. … seven CSR goals that relate to the embeddedness measure, …
analysis of voluntary CSR practice. … seven CSR goals that relate to the embeddedness measure, …
Strategic outcomes in voluntary CSR: Reporting economic and reputational benefits in principles-based initiatives
JA Arevalo, D Aravind - Journal of Business Ethics, 2017 - Springer
… To measure performance, we used a subjective measure of financial … We as researchers
face the challenge of isolating the effects of global CSR participation as economic …
face the challenge of isolating the effects of global CSR participation as economic …
Does a government mandate crowd out voluntary corporate social responsibility? Evidence from India
S Rajgopal, P Tantri - Journal of Accounting Research, 2023 - Wiley Online Library
… of spending, may find it challenging to use the above metric … plausible motives behind
voluntary CSR spending and … We use ROA and ROE as measures of operating performance. …
voluntary CSR spending and … We use ROA and ROE as measures of operating performance. …
India's mandatory CSR policy: implications and implementation challenges
PN Rajeev, S Kalagnanam - International Journal of …, 2017 - inderscienceonline.com
… voluntary CSR, the idea of mandatory CSR is an interesting phenomenon. … with CSR, will
likely face challenges right from planning through to implementation, monitoring, measurement …
likely face challenges right from planning through to implementation, monitoring, measurement …
Corporate social responsibility in challenging and non-enabling institutional contexts: Do institutional voids matter?
… challenges of its weak institutional context, and are sustained and reinforced by the commercial
benefits … and beliefs, which are voluntarily expressed and not necessarily compelled by …
benefits … and beliefs, which are voluntarily expressed and not necessarily compelled by …
Enhancing the role and effectiveness of corporate social responsibility (CSR) reports: The missing element of content verification and integrity assurance
SP Sethi, TF Martell, M Demir - Journal of business ethics, 2017 - Springer
… initiated measures that require companies to publish CSR-… , the veracity of CSR reports
has been challenged where … its decisions to have voluntary CSR assurance and assurance …
has been challenged where … its decisions to have voluntary CSR assurance and assurance …
Grey zone in–greenwash out. A review of greenwashing research and implications for the voluntary-mandatory transition of CSR
… that the entirely voluntary CSR (Corporate Social Responsibility) … The voluntary idea of CSR
is still prevalent in the CSR … of policy measures and regulations to prevent unfair CSR and …
is still prevalent in the CSR … of policy measures and regulations to prevent unfair CSR and …
[HTML][HTML] The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule
… Before investigating the effect of the Act's CSR mandate, we examine the relationship between
voluntary CSR … We consider all Voluntary firms in our test and use a relative measure of …
voluntary CSR … We consider all Voluntary firms in our test and use a relative measure of …