Corporate social responsibility and strategic trade policy: An endogenous timing game and its policy implications

The purpose of this article is to examine the influence of corporate social responsibility practices of Dutch-Bangla Bank Limited (DBBL), Bangladesh and to know the client’s knowledge, feedback, awareness and eagerness towards the CSR activities while choosing a bank. This study also investigates the level of present and expected CSR contribution of this bank. A cross- sectional survey design was used for the study featuring a self administered questionnaire and data were collected from 100 clients at South Surma branch. Data were analyzed using SPSS and the findings revealed that CSR activities played an important role for clients to choose a bank. Most of the clients were aware of CSR program and they had positive reaction to CSR practices of DBBL. Clients also suggested to expand CSR practices and they were willing to contribute for social activities financially. The results show the policy implications for business community, citizen, customers, investors, managers and other stakeholders.

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Corporate Social Responsibility Disclosure and Its Effect on Firm Risk: An Empirical Research on Vietnamese Firms

Sustainability ◽

10.3390/su132212933 ◽

2021 ◽

Vol 13 (22) ◽

pp. 12933

Author(s):

Cao Thi Mien Thuy ◽

Nguyen Vinh Khuong ◽

Nguyen Thanh Liem

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Voluntary Disclosure ◽

Emerging Market ◽

Listed Companies ◽

Policy Implications ◽

Firm Risk ◽

Research Perspective ◽

Csr Disclosure ◽

Corporate Social

The purpose of the study was to gather empirical evidence on the influence of corporate social responsibility (CSR) disclosure on firm risk of Vietnam’s publicly listed companies. We used adjusted OLS estimation and regression analysis with adjusted panel data for heteroskedasticity and/or autocorrelation to analyze the correlation using data from 225 listed companies on Vietnam’s stock market from 2014 to 2019. The study’s sample period is relatively recent in the emerging market, especially considering regulatory differences and the availability of voluntary disclosure requirements. The findings of research on the relationship between CSR and corporate risk are mixed, particularly in developing markets. Research findings reveal a negative and significant association between CSR and firm risk, implying that stronger CSR performance lowers a company’s risk. This aims to strengthen a research perspective of this connection in emerging countries. Following that, we discuss some policy implications for listed firms and regulators in CSR disclosure.

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Endogenous Timing in a Strategic Trade Policy Game: A Two-Country Oligopoly Model with Multiple Firms

Review of Development Economics ◽

10.1111/j.1467-9361.2007.00415.x ◽

2007 ◽

Vol 11 (2) ◽

pp. 275-290 ◽

Cited By ~ 5

Author(s):

Yordying Supasri ◽

Makoto Tawada

Keyword(s):

Trade Policy ◽

Strategic Trade Policy ◽

Endogenous Timing ◽

Oligopoly Model ◽

Strategic Trade ◽

Policy Game

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Does Gender Diversity on Board Promote Corporate Social Responsibility? An Empirical Analysis of Sustainable Development Goals

Australasian Accounting Business and Finance Journal ◽

10.14453/aabfj.v15i5.3 ◽

2021 ◽

Vol 15 (5) ◽

pp. 22-40

Author(s):

Amit Kumar Singh ◽

Hima Bindu Kota ◽

Varda Sardana ◽

Shubham Singhania

Keyword(s):

Decision Making ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Policy Implications ◽

Strategic Decision ◽

Women Directors ◽

Gender Diverse ◽

Board Capital ◽

Corporate Social ◽

The Impact

Recent regulatory changes in India require the firms to improve the appointment of female directors on corporate boards, and it is believed that such a regulation would prove to be a boon in terms of strategic decision making. The Board Capital Theory advocates that the appointment of women directors on board shall enhance various dimensions of the board capital breadth and help in better decision making. With growing consciousness for sustainable practices throughout the globe, it is pertinent to see whether the gender diverse boards can promote corporate social responsibility and create a business case for their upsurge, as it would give room for policy implications. This study investigates the impact of gender diverse boards on promoting corporate social responsibility, using multivariate regression with a sample of NIFTY 50 Index for the period 2014-2019. The study found insignificant positive relation among gender-diverse boards and sustainability. To check for the robustness of the study, we have used two diversity indices, Blau & Shannon index, to supplement our results.

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Corporate Social Responsibility Reporting, Pyramidal Structure And Political Interference: Evidence From China

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v32i2.9606 ◽

2016 ◽

Vol 32 (2) ◽

pp. 703 ◽

Cited By ~ 3

Author(s):

Jianling Wang ◽

Mi Zhou ◽

Lijun Lei ◽

Weiguo Fan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Reporting Quality ◽

Policy Implications ◽

Asia Pacific ◽

Pyramidal Structure ◽

Listed Firms ◽

Csr Reporting ◽

Political Interference ◽

Corporate Social

This paper attempts to investigate the relation between pyramidal structure and corporate social responsibility (CSR) reporting quality and the effect of political interference on the relation. Based on 1388 Chinese A-share listed firms during 2010-2012, this paper demonstrates that the separation between control and ownership rights is significantly and positively related to the CSR reporting quality in the state-owned firms (SOFs), while negatively related to the CSR reporting quality in the non-state-owned firms (NSOFs). Results also indicate that the pyramidal layer between the bottom firms and their top ultimate owners is negatively related to CSR reporting quality, particularly significant for the NSOFs. Our research enriches the corporate governance literature by giving insights into the mechanism of pyramidal structure in corporate reporting, and extends the understanding of political interference in the CSR field. This study has public policy implications for China as well as a number of other countries in the Asia–Pacific region.

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Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p08 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2810

Author(s):

Ni Nyoman Desi Antari ◽

Ni Gusti Putu Wirawati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Empirical Evidence ◽

Stock Exchange ◽

Policy Implications ◽

Company Size ◽

High Profile ◽

Corporate Social Responsibility Disclosure ◽

Csr Disclosure ◽

Corporate Social

This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions. Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.

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Social Norms and Disclosure Policy: Implications from a Comparison of Financial and Corporate Social Responsibility Reporting

Social and Environmental Accountability Journal ◽

10.1080/0969160x.2012.748468 ◽

2013 ◽

Vol 33 (1) ◽

pp. 5-19 ◽

Cited By ~ 6

Author(s):

Cynthia Jeffrey ◽

Jon D. Perkins

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Social Norms ◽

Policy Implications ◽

Disclosure Policy ◽

Corporate Social Responsibility Reporting ◽

Corporate Social

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Dynamic Capability and Strategic Corporate Social Responsibility Adoption: Evidence from China

10.20944/preprints202102.0339.v1 ◽

2021 ◽

Author(s):

Jing (Claire) Li ◽

Abdelhafid Benamraoui ◽

Neeta Shah ◽

Sudha Mathew

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Environmental Changes ◽

Policy Implications ◽

Dynamic Capability ◽

Chinese Listed Companies ◽

Strategic Csr ◽

And Performance ◽

High Level ◽

Corporate Social

An increasing number of studies have proposed that corporate social responsibility (CSR) performance depends on how companies apply their resources and capabilities to implement CSR. A firm’s ability to integrate, build, and reconfigure internal and external competencies to respond to environmental changes is its dynamic capability. Implementation of CSR at the strategic level will contribute to a firm’s sustainability. However, the research on strategic CSR is incipient. This study explores possible mechanisms to investigate how dynamic capability influences the performance of strategic CSR in China. By analyzing 134 Chinese listed companies in the period 2017–2019, in this study, we found that firms with a high level of dynamic capability were less likely to adopt strategic CSR practices, and had a low strategic CSR adoption performance. The results confirmed the loss aversion channel, indicating that firms with a high dynamic capability level were loss averse and that managers had a decreasing sensibility in decision-making and allocated fewer company resources in CSR projects. These results can help companies to better understand the dynamic capability and how dynamic capability contributes to the adoption of strategic CSR and performance over time. The policy implications of the study are also discussed.

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