館藏書目查詢 > 書目資料
借閱次數 :

Determinants and consequences of corporate social responsibility:evidence from the revision of the company act in India

  • 點閱:30
  • 評分:0
  • 評論:0
  • 引用:0
  • 轉寄:0


轉寄 列印
第1級人氣樹(0)
人氣指樹
  • 館藏
  • 簡介
  • 作者簡介
  • 推薦序文
  • 收藏(0)
  • 評論(0)
  • 評分(0)
  • 引用(0)

India is the first country to introduce mandatory CSR spending for eligible firms, based on the revision of the Companies Act in 2013. In this paper, I explore the effects of the revision of the Companies Act in India on the likelihood of a firm's CSR participation and its profit. It is the first work to investigate the effects of the provision of mandatory CSR. The results show that the revision increased the eligible firms' CSR incurrence by 2.3 percentage points, compared to ineligible firms. The findings also indicate that the revision is effective to increase the eligible firms' profits by 3.5 percent, compared to the ineligible firms. Therefore, I suggest that profit-maximizing CSR and private provision of public goods through mandatory CSR are valid in India.[by summary]


內容簡介來源:

此功能為會員專屬功能請先登入
此功能為會員專屬功能請先登入
此功能為會員專屬功能請先登入
此功能為會員專屬功能請先登入


本文的引用網址: