印度企业部门社会责任影响的实证研究

IF 1.2 Q3 ECONOMICS Journal of Economic Integration Pub Date : 2022-12-15 DOI:10.11130/jei.2022.37.4.790
Santanu Das, Manas Pandey
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引用次数: 2

摘要

传统上,印度一直参与各种企业社会责任(CSR)活动。本文对印度一些选定的公共和私营组织的企业社会责任活动进行了实证分析。本分析的主要目的是回顾公司在可持续性、信息披露、治理和社会责任利益相关者方面的社会责任投资。假设的发展解释了企业社会责任与企业绩效之间的显著正相关关系。然后,方法部分解释了样本选择和数据来源。利用这些数据,根据全球报告倡议组织的指导方针,对选定的上市公司和私营公司的社会责任实践进行了评估,并对社会责任实践对公司盈利能力的影响进行了比较研究。该研究还侧重于企业社会责任如何影响这些公司的毛利率,以及环境问题与投资回报之间的相关性。本研究的结果适用于印度目前的情况,表明所有公司都在开展企业社会责任业务,但所选公司的企业社会责任披露实践存在实质性差异。印度的私营公司在企业社会责任方面的投资更多,但在环境方面的支出较少,而上市公司在企业社会责任方面的投资较少,但几乎将其全部企业社会责任支出用于社会和环境方面。
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An Empirical Study on the Impact of the Corporate Social Responsibility of the Indian Corporate Sectors
India, has traditionally been involved in various corporate socially responsible (CSR) activities. This paper presents an empirical analysis of CSR activities of some selected public and private organization in India. The key objective of this analysis is to review the companies' CSR investment in sustainability, disclosure, governance, and CSR stakeholders. The Hypotheses development explains the positive significant relationship between CSR and firm performance. Then the methodology section explains sample selection and data source. Using these data, the CSR practices in selected public and private companies are evaluated based on the Global Reporting Initiative guidelines, and a comparative study of the impact of CSR practices on companies' profitability is conducted. The study also focuses on how CSR influences these companies' gross margins, as well as the correlation between environmental concerns and return on investment. The result of this study are appropriate for India's present scenario demonstrating that all companies are conducting CSR operations, but there is a substantial difference in the CSR disclosure practices of the selected firms. The private companies in India invests more in CSR but spend less on the environmental aspects whereas the public companies invest less in CSR but almost spend their entire CSR expenditure on the social and environmental aspects.
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来源期刊
CiteScore
2.30
自引率
0.00%
发文量
18
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