Mandatory CSR expenditure and firm performance in lag periods: Evidence from India

Mandatory CSR expenditure and firm performance in lag periods: Evidence from India

This study examines whether mandatory CSR expenditure has the same effect on firm performance after years of implementation. The data set consists of 80 firms with 640 firm-year observations on the Bombay Stock Exchange in India from 2013 to 2020 that practised sustainability reporting. This study u...

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Bibliographic Details
Main Author: Kofi Mintah Oware
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
Mandatory CSR expenditure
Firm performance
Institutional theory
India
Lag effect
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2147126

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