MARC details
| 000 -LEADER |
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| fixed length control field |
02055nab a2200217 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
171125b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Laskar, Najul |
| 245 ## - TITLE STATEMENT |
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| Title |
Disclosure of Corporate Social Responsibility and Firm Performance: Evidence from India |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
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| Name of publisher, distributor, etc |
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| Date of publication, distribution, etc |
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| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
145–154 p. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Corporate social responsibility (CSR) has emerged as a crucial research domain over the last decade due to the imperative that when CSR activities are communicated in the form of a report, it helps in improving firm performance. Thus, the main purpose of the present study is to analyse CSR disclosure trend in India and to investigate the association between CSR and the performance of the firm from 2008–2009 to 2013–2014. Content analysis is employed using Global Reporting Initiative (GRI) framework as a base to calculate the disclosure score relating to CSR and its components, that is, human related (HR) information, society related (SO) information and product related (PR) information. Firm performance is measured by Market to Book Ratio (MBR). CSR disclosure score is found to be increasing over the study period and regarding the components of CSR, the disclosure score of SO is found to be the highest (nearly 89 per cent) followed by HR (nearly 84 per cent) and PR (nearly 83 per cent). These scores are further utilised to find the influence of CSR (including its components) on firm performance using random generalised least squares (GLS) model. The results of the regression model indicate positive and significant impact of CSR (including its components) on firm performance. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Corporate social responsibility |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
GRI framework |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
disclosure score |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
firm performance |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
India |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Maji, Santi G. |
| 773 0# - HOST ITEM ENTRY |
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| Host Biblionumber |
59508 |
| Place, publisher, and date of publication |
New Delhi SAGE Publications |
| Other item identifier |
S86712 |
| Title |
Asia-Pacific Journal of Management Research and Innovation; 12(2) June 2016 |
| International Standard Serial Number |
2319-510X |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
http://192.168.6.75/libsuite/mm_files/Articles/AR16409.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Item type |
Articles |
