Impact of financial performance and size on corporate social responsibility: a study of Indian companies Online publication date: Sat, 07-Jan-2017
by Ruchi Gupta; Gaurav Agrawal
International Journal of Society Systems Science (IJSSS), Vol. 8, No. 4, 2016
Abstract: The government, as well as corporate sectors, started taking corporate social responsibility (CSR) as a strategic tool for making long-term policies as they began to believe that only profit maximisation does not lead to the development of organisations and a country, there is a need to assess the significance of social and environmental issues. Having CSR as an important section of Companies' Act 2013 is the result of such concern. This study scrutinises the relationship between financial performance and size with corporate social disclosure and social spending. Annual reports of 64 companies for the year 2013-2014 were generated from official websites for the fulfilment of the objectives. Hierarchical multiple regression was used to explore the results and study explicitly stated that there is a relationship of size and dependent variables, but it did not show any association with financial parameters. Similarly, industry and ownership have important role to decide on such activities.
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