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Home > Archives > Volume 20, No 11 (2022) > Article

DOI: 10.14704/nq.2022.20.11.NQ66224

The influence of corporate attributes on CSR practices

Tan Seng Teck & Shahryar Sorooshian


The purpose of this essay is to assess how company characteristics, including market efficiency, profitability (ROA, ROE, and ROCE), leverage, and FIIs, affect CSR efforts. The Security & Exchange Board of India (SEBI) required the filing of such an annual Responsibility Report (BRR) which focuses primarily on CSR performance, so the paper examined the CSR disclosure practices of 10 Automobile Indian companies that are listed on the Stock Exchange (BSE) for the period 2019–2021. The data is gathered from secondary & primary sources, accordingly. To review & analyze the CSR disclosures of companies, the 2019-2021 annual reports, sustainability reports, & corporate responsibility reports of the chosen companies were retrieved from their respective websites. The results are obtained using E-view software student version 12. The empirical investigation of the relationship between independent variables (market performance, income (ROA, ROE, and ROCE), FIIs investment, as well as leverage) and CSR Disclosure Scores. To do this, the panel data approach is employed. In addition, the study examined the panel regression model (random and fixed model) of all equations. All equations are discovered to have a neutral connection. The study found a little but unfavorable effect of market performance just on car sector. The study found negative and significant impact of ROA, and positive and insignificant impact of ROE & ROCE in automobile companies.


Corporate attributes, CSR practice, Automobile Companies, BSE

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