...-financial dimensions of firm performance ( FP ). Additionally, it examines the moderating roles of ownership concentration ( OC ) and the mandatory adoption of Integrated Reporting ( IR ) in the IRQ–FP relationship. Design/methodology/approach The study draws on 108 integrated reports from European...

...Santi Gopal Maji; Meghna Bharali Saikia Purpose This paper aims to investigate the impact of greenhouse gas (GHG) emissions and their components on the firm performance (FP) of select Indian companies. Design/methodology/approach The sample is 100 large Indian firms from 2019–20 to 2021–22...

...Kyle Turner; Joohun Lee Purpose The purpose of this study is to test a model examining the effects of philanthropic portfolio diversity in relation to firm performance. In particular, the authors assess organizational philanthropy portfolios targeted at diverse issue categories while also...

... that a diverse portfolio of CSR activities positively impacts long-term performance; however, CSR portfolio diversity yields negative performance outcomes in the short-term. The authors also find that CSR portfolio dynamism moderates the relationship between CSR level and firm performance, such that a dynamic...

.... Originality/value The paper highlights the gap in the expectation and actualisation of the CSR mandate by studying the recent data of the sample companies of the BSE-500 index. The paper adds to the CSR literature in the emerging market context. India Firm performance Corporate social responsibility...

...Najul Laskar; Santi Gopal Maji Purpose The purpose of this paper is to look into the sustainability practices of Indian firms in terms of the quality of disclosure, the impact of corporate sustainability performance (CSP) on firm performance and the appropriateness of the sustainability reporting...

... of the relationships between CSR and firms’ performance are a positive, a negative or no relationship. The positive relationships between CSR and firms’ performance were reported in research based on the slack resources theory and the stakeholder theory. The slack resources theory states that a business with slack...