Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/317607 
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Journal of Business Economics and Management (JBEM) [ISSN:] 2029-4433 [Volume:] 23 [Issue:] 6 [Year:] 2022 [Pages:] 1334-1350
Verlag: 
Vilnius Gediminas Technical University, Vilnius
Zusammenfassung: 
The government in emerging economies often moves firstly in issuing regulations to push the firms follow some social commitments. Natural resource-based firms in Indonesia are the first movers to be required for mandatory CSR disclosure. This study explores how the efficiency of those firms was affected under such the regulations. The sample includes Indonesian firms listed on the Indonesia stock exchange in 2009-2019, and the data is analysed by data envelopment analysis and difference-in-differences method with 506 treatment and 2,536 control firm-year observations. The results express the positive impact of mandatory CSR disclosure on firm efficiency. This study also suggests the policy makers to provide clear standards in regulations, and consider expanding the applicable objects. Managers should utilize this regulation as an effective tool to develop and manage the companies' annual plan, and improve firm performance.
Schlagwörter: 
mandatory CSR disclosure
firm efficiency
natural resource-based firms
emerging economy
data envelopment analysis
difference-in-differences
JEL: 
M14
K20
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
216.43 kB





Publikationen in EconStor sind urheberrechtlich geschützt.