Corporate social responsibilities (CSR) and sustainable business performance: evidence from BRICS countries

Lin Shanyu

Economic Research-Ekonomska Istraživanja, 2022, vol. 35, issue 1, 6105-6120

Abstract: Sustainable business performance is the major concern of every organisation globally and influenced by many factors that gained the attention of regulators and recent studies. Thus, the goal of this study was to examine the impact of corporate social responsibilities (CSR) on sustainable business performance in BRICS countries. These data were extracted from the financial statements and CSR reports of the top listed firms in BRICS countries. This study had adopted random effect model (REM) and generalised method of moments (GMM) to examine the nexus among the understudy variables. The results indicated that CSR have a positive association with the sustainable business performance in BRICS countries. These results are helpful for the policymakers while developing the policies related to the CSR and sustainable business performance.

Date: 2022
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DOI: 10.1080/1331677X.2022.2047085

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