The Determinants of Corporate Social Responsibility: Evidence from Indian Firms

Ashis Pradhan and Barsha Nibedita

Global Business Review, 2021, vol. 22, issue 3, 753-766

Abstract: Corporate social responsibility (CSR) has emerged as an area of the topical research because of perceived concerns of the associated stakeholders. Departing from the previous studies which are mostly focused on the Western countries, we intend to study the determinants of CSR by drawing a sample of Indian firms. Our cross-sectional model results show that the size of the corporate firm, asset tangibility and profitability ratio positively influences firm’s involvement in CSR activities. On the other hand, systematic risk and leverage negatively affect CSR practices carried out by the firms in India. This study provides inputs to the existing policies on CSR which aims to affect the capital structure and firms strategy of the Indian companies.

Keywords: Corporate social responsibility; cross-sectional models; capital structure; firms strategy; India (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:sae:globus:v:22:y:2021:i:3:p:753-766

DOI: 10.1177/0972150918814318

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