Multidimensional corporate social responsibility disclosure and financial performance: A meta‐analytical review

Jyotirani Gupta and Niladri Das

Corporate Social Responsibility and Environmental Management, 2022, vol. 29, issue 4, 731-748

Abstract: The emergence of various Corporate Social Responsibility (CSR) disclosure laws around the globe, in the past decade, indicates the significance of CSR for a country as well as for an organization. Organization belief CSR as a strategic tool for enhancing value, still evidence on how CSR disclosure affects financial performance has been inconclusive. To resolve the ambiguity presence in the literature, this study carried out a meta‐analytic investigation based on 168 effect sizes from 73 empirical studies. This study employs a multivariate framework to explore the potential moderators that leads to conflicting results among the focal relationship of the study. The study discovers that if CSR disclosure strategy and measurement technique are adequately addressed with the help of econometric tools, then the true effect of CSR can be observed. Moreover, implications are drawn for academicians and practitioners interested in exploring the relationship between CSR disclosure and financial performance.

Date: 2022
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https://doi.org/10.1002/csr.2237

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:29:y:2022:i:4:p:731-748

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