Do large firms just talk corporate social responsibility? - The evidence from CSR report disclosure

By Pi-Hui Ting. 2020

127 citations recorded by the source corpus.

Abstract Using a sample of Taiwanese listed companies during 2010–2016, this paper examines how firm size affects corporate social responsibility report disclosure and the moderating effect of firm size in the relationship of CSR disclosure and firm financial performance. The results show that firm size positively affects firms’ CSR disclosure. Moreover, CSR disclosure has a positive impact on firm financial performance, and the positive effect is stronger for small firms that have less employees. For small firms, CSR disclosure does improve financial performance. However, large firms just talk CSR, and thus the CSR disclosures of large firms have no impact on firm performance.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5556bf0f50c344c9c19b1cce3709f9738e9a2160