To legislate or not: That is the question—Comparing CSR intent and effects in economies with voluntary CSR and legislated CSR

L Isaksson, N Mitra - … corporate governance, responsible finance and CSR, 2019 - Springer
… Among the challenges, we find a 135th rank (among 186 countries) in the Human Development
Index (HDI) (Human Development Report 2013), an estimated 269.3 million poor people…

Are we moving beyond voluntary CSR? Exploring theoretical and managerial implications of mandatory CSR resulting from the new Indian companies act

L Gatti, B Vishwanath, P Seele, B Cottier - Journal of business ethics, 2019 - Springer
… 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 …

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

Doing well by doing good: can voluntary CSR reporting enhance financial performance?

A Mukherjee, R Nuñez - Journal of Indian Business Research, 2019 - emerald.com
… is sometimes challenged by investors to justify the financial benefits of voluntary disclosure
… These financial performance measures were used in this study because they are relevant to …

Do multi-stakeholder initiatives make for better CSR?

K Tanimoto - Corporate Governance: The International Journal of …, 2019 - emerald.com
… and challenges of corporate social responsibility (CSR) … and, indeed, some lack any
measures at all to implement and … approaches to CSR; the individual voluntary approach and the …

The effects of mandatory and voluntary regulatory pressures on firms' environmental strategies: A review and recommendations for future research

JA Aragòn-Correa, AA Marcus… - Academy of Management …, 2020 - journals.aom.org
… Another issue is that the measures used to operationalize international firms’ environmental
… us understand how firms respond to the challenges of mandatory and voluntary regulation. …

Grey zone in–greenwash out. A review of greenwashing research and implications for the voluntary-mandatory transition of CSR

L Gatti, P Seele, L Rademacher - … of Corporate Social Responsibility, 2019 - Springer
… 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 …

[HTML][HTML] The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule

LE Hickman, SR Iyer, N Jadiyappa - Emerging Markets Review, 2021 - Elsevier
… 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 …

Mandatory non-financial disclosure and its influence on CSR: An international comparison

G Jackson, J Bartosch, E Avetisyan… - Journal of business …, 2020 - Springer
CSR measurement based on 36 items published by Asset4 that measure the presence or
absence of policies … There is an interesting discrepancy in the effect sizes of a purely ‘voluntary

Policies to promote corporate social responsibility (CSR) and assessment of CSR impacts

J Lu, L Ren, W Lin, Y He, J Streimikis - 2019 - otik.uk.zcu.cz
… public policies and measures to promote the CSR and assess the … Voluntary CSR reporting
instruments … about the impact of the CSR on the social challenges. Nevertheless, it is obvious …