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Does mandatory CSR reporting regulation lead to improved Corporate Social Performance? Evidence from India.

Boodoo, Muhammad Umar (2016) Does mandatory CSR reporting regulation lead to improved Corporate Social Performance? Evidence from India. . The London School of Economics and Political Science, Department of Management, London, UK.

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Abstract

This paper analyses whether mandatory CSR reporting regulation leads to an improvement in corporate social performance. Using a quasi-natural experiment where the Stock Exchange Board of India mandated all companies listed on the Bombay Stock Exchange to disclose their CSR activities and practices, this paper finds that companies significantly improved in all aspects of Environment, Social, and Governance performances. However, governance and social performance improvements were significantly greater than environment performance, which is attributed to the stakeholder salience typology. Potential harm from definitive, dominant and dangerous stakeholders was given greater consideration by management, which improved governance and social performances accordingly.

Item Type: Monograph (Working Paper)
Additional Information: © 2016 The Author
Divisions: Management
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Sets: Departments > Management
Date Deposited: 01 Sep 2016 11:53
Last Modified: 10 Dec 2019 00:49
URI: http://eprints.lse.ac.uk/id/eprint/67559

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