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CSR focus in the mission and vision statements of public sector enterprises: evidence from India

Author

Listed:
  • Mansi Mansi
  • Rakesh Pandey
  • Ehtasham Ghauri

Abstract

Purpose - This study aims to explore the weightage rendered to corporate social responsibility (CSR) keywords in mission and vision (M&V) statements of public sector enterprises (PSEs) in India. Design/methodology/approach - Analysing the contents of M&V statements of 230 PSEs, this study has the twin research objectives of seeking to illuminate the current use of CSR-related keywords in PSEs’ M&V statements that reflect organisational strategy and provide an understanding for how firm age, industry and firm size variables serve to influence CSR keyword reporting in these statements. Findings - The findings of this study provide evidence that half of the Indian PSEs reported at least one CSR-related keyword in their M&V statements. These public enterprises predominantly use 38 different categories of CSR keywords in their M&V statements. Furthermore, the authors find that environment-related keywords were predominantly used by PSEs in their M&V statements. The results indicate that PSEs’ size and industries are significantly associated with the use of CSR-related keywords in M&V statements, suggesting that bigger PSEs and PSEs in extractive industries (e.g. mining, coal and petroleum) tend to report more CSR-related keywords in their M&V statements. Research limitations/implications - Findings imply that small public enterprises (those having a low annual turnover) lack CSR focus in their M&V statements. The authors argue that, irrespective of the size of the enterprise, CSR should be an integral part of these PSEs in framing their M&V statements. Originality/value - This study systematically analyses CSR-related keywords in the M&V statements of all PSEs in India.

Suggested Citation

  • Mansi Mansi & Rakesh Pandey & Ehtasham Ghauri, 2017. "CSR focus in the mission and vision statements of public sector enterprises: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(4/5), pages 356-377, April.
    • Handle: RePEc:eme:majpps:maj-01-2016-1307
    DOI: 10.1108/MAJ-01-2016-1307
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    Citations

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    Cited by:

    1. Barry Ackers & Adeyemi Adebayo, 2024. "The nexus between non‐governmental organisations involved in conservation and profit‐seeking state‐owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosur," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2699-2714, July.
    2. Adeyemi Adebayo & Barry Ackers, 2024. "Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market," Australian Accounting Review, CPA Australia, vol. 34(1), pages 55-73, March.
    3. Joanna Próchniak & Renata Płoska & Anna Zamojska & Błażej Lepczyński & Giuseppe T. Cirella, 2023. "Maturity Analysis of Stock Exchanges in Africa: Prepandemic Sustainability Perspective," Sustainability, MDPI, vol. 15(8), pages 1-18, April.
    4. Szulc Urszula & Bugaj Justyna, 2024. "Corporate Social Responsibility in the Missions and Visions of Research Institutes," Marketing of Scientific and Research Organizations, Sciendo, vol. 53(3), pages 43-61.
    5. Kofi Mintah Oware & T. Mallikarjunappa & A Praveena, 2023. "Corporate Social Responsibility (CSR) Expenditure and Debt Financing. Do the Unspent CSR Expenditure and Firm Age of Public Sector Enterprises in India Matter?," Public Organization Review, Springer, vol. 23(4), pages 1591-1610, December.
    6. Raquel Garde-Sanchez & María Victoria López-Pérez & Antonio M. López-Hernández, 2018. "Current Trends in Research on Social Responsibility in State-Owned Enterprises: A Review of the Literature from 2000 to 2017," Sustainability, MDPI, vol. 10(7), pages 1-21, July.
    7. Suneel Maheshwari & Vasudha Gupta & Deepak Raghava Naik, 2022. "Development of Risk Index and Risk Governance Index: Application in Indian Public Sector Undertakings," JRFM, MDPI, vol. 15(5), pages 1-19, May.

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