The Effect of Slack Resources on Strategic Corporate Social Responsibility (CSR): Empirical Evidence on Indonesian Listed Companies

Yosefa Sayekti ()
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Yosefa Sayekti: University of Jember, Indonesia. Author-2-Name: Author-2-Workplace-Name: Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: "Objective � This study examines the effect of companies' slack resources on strategic Corporate Social Responsibility ('CSR') and also non-strategic CSR. By analysing the slack resources as a determinant of CSR, it might indicate the companies' priority regarding their strategic CSR as part of companies' strategy. Methodology/Technique � Instead of using profitability as a measure of slack resources, this study employs slack resources as a variable itself as it was developed by Burgeois (1981), based on financial data in the companies' financial statements. Findings � The empirical result of this study indicates that un-absorbed slack resources positively affect the strategic CSR and also non-strategic CSR of a company, while absorbed slack resources do not significantly affect either. Novelty � Unlike previous studies, this study does not use profitability as a proxy of slack resources, but uses slack resources as a variable itself."

Keywords: "Slack Resources; Corporate Social Responsibility; Strategic CSR; Nonstrategic CSR; Slack Resources; Absorbed Slack Resources; Unabsorbed Slack Resources." (search for similar items in EconPapers)
JEL-codes: M14 M41 (search for similar items in EconPapers)
Pages: 6
Date: 2017-04-24
New Economics Papers: this item is included in nep-sea
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Citations: View citations in EconPapers (1)

Published in Global Journal of Business and Social Science Review, Volume 5, Issue 2.

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