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Determinants and Consequences of Corporate Social Responsibility: Evidence from the Revision of the Company Act in India

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  • Lee Woong

Abstract

The paper also indicate that the revision is effective to increase the eligible firms' profits by 3.5 percent, compared to the ineligible firms.

Suggested Citation

  • Lee Woong, 2018. "Determinants and Consequences of Corporate Social Responsibility: Evidence from the Revision of the Company Act in India," Working Papers id:12437, eSocialSciences.
    • Handle: RePEc:ess:wpaper:id:12437
    Note: Institutional Papers
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    References listed on IDEAS

    as
    1. Kansal, Monika & Joshi, Mahesh & Batra, Gurdip Singh, 2014. "Determinants of corporate social responsibility disclosures: Evidence from India," Advances in accounting, Elsevier, vol. 30(1), pages 217-229.
    2. Forest L. Reinhardt & Robert N. Stavins & Richard H. K. Vietor, 2008. "Corporate Social Responsibility Through an Economic Lens," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 2(2), pages 219-239, Summer.
    3. Donald S. Siegel & Donald F. Vitaliano, 2007. "An Empirical Analysis of the Strategic Use of Corporate Social Responsibility," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 16(3), pages 773-792, September.
    4. Markus Kitzmueller & Jay Shimshack, 2012. "Economic Perspectives on Corporate Social Responsibility," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 51-84, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Corporate Social Responsibility (CSR); The Companies Act of 2013; Mandatory CSR; India; eligible; incurrence; private; public; goods; ineligible.;
    All these keywords.

    JEL classification:

    • D04 - Microeconomics - - General - - - Microeconomic Policy: Formulation; Implementation; Evaluation
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
    • H42 - Public Economics - - Publicly Provided Goods - - - Publicly Provided Private Goods
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • O53 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Asia including Middle East

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