Original scientific paper
https://doi.org/10.1080/1331677X.2022.2047085
Corporate social responsibilities (CSR) and sustainable business performance: evidence from BRICS countries
Lin Shanyu
Abstract
Sustainable business performance is the major concern of every
organisation globally and influenced by many factors that gained
the attention of regulators and recent studies. Thus, the goal of
this study was to examine the impact of corporate social responsibilities
(CSR) on sustainable business performance in BRICS
countries. These data were extracted from the financial statements
and CSR reports of the top listed firms in BRICS countries.
This study had adopted random effect model (REM) and generalised
method of moments (GMM) to examine the nexus among
the understudy variables. The results indicated that CSR have a
positive association with the sustainable business performance in
BRICS countries. These results are helpful for the policymakers
while developing the policies related to the CSR and sustainable
business performance.
Keywords
Corporate social responsibilities; internal control; return on assets; return on equity; firm size; BRICS countries
Hrčak ID:
302965
URI
Publication date:
31.3.2023.
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