Boodoo, Muhammad Umar (2017) Does mandatory CSR reporting regulation lead to improved corporate social performance? Evidence from India. Working Paper. London, UK: The London School of Economics and Political Science, Department of Management.

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Abstract

This paper analyses whether mandatory CSR reporting regulation leads to an improvement in corporate social performance. Using a quasi-natural experiment where the Stock Exchange Board of India mandated all companies listed on the Bombay Stock Exchange to disclose their CSR activities and practices, this paper finds that companies significantly improved in all aspects of Environment, Social, and Governance performances. However, governance and social performance improvements were significantly greater than environment performance, which is attributed to the stakeholder salience typology. Potential harm from definitive, dominant and dangerous stakeholders was given greater consideration by management, which improved governance and social performances accordingly.

Item Type:	Working or Discussion Paper (Working Paper)
Subjects:	H Social Sciences > HD Industries. Land use. Labor
Divisions:	Faculty of Social Sciences > Warwick Business School
Library of Congress Subject Headings (LCSH):	Social responsibility of business, Stock exchanges -- Law and legislation -- Government regulation of -- Gujarat (India)‏
Publisher:	The London School of Economics and Political Science, Department of Management
Place of Publication:	London, UK
Official Date:	21 August 2017
Dates:	Date Event 21 August 2017 Available
Institution:	University of Warwick
Status:	Not Peer Reviewed

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