Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Does CSR disclosure enhance corporate brand performance in emerging economy? Evidence from India

Does CSR disclosure enhance corporate brand performance in emerging economy? Evidence from India This study aims to delve into the influence of corporate social responsibility on the corporate brand performance of Indian business-to-business (B2B) companies.Design/methodology/approachThe corporate social responsibility (CSR) practices have been measured through CSR disclosure index (CDI), generated by surveying annual reports/CSR reports/websites of 131 Indian B2B firms. The same was mapped to corporate brand performance of these firms, measured as customer-based corporate brand equity, which was measured through a questionnaire-survey of purchasing managers and users working in firms that are customers to the above-mentioned firms.FindingsThe result reveals the positive influence of CSR practices in shoring up corporate brand performance.Research limitations/implicationsCDI has been developed based on CSR reporting across the stakeholder groups. However, the impact has been mapped onto one stakeholder category, the customer. The sample period was only one year, and the data is cross-sectional. Future studies may investigate the long-term effect of CSR using longitudinal data on larger data sets.Practical implicationsThis study will encourage Indian B2B firms to practice CSR not only for conforming to the regulatory requirements but also as a strategic tool in strengthening the competitive advantage.Originality/valueIt is the first study of its kind to evaluate the imprint of corporate social responsibility, measured based on CSR reporting by firms, on corporate brand performance. It looks into the return earned by firms from the resources invested in CSR activities. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Indian Business Research Emerald Publishing

Does CSR disclosure enhance corporate brand performance in emerging economy? Evidence from India

Download PDF
17 pages

Loading next page...
 
/lp/emerald-publishing/does-csr-disclosure-enhance-corporate-brand-performance-in-emerging-ManYemTd0b
Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1755-4195
DOI
10.1108/jibr-06-2019-0201
Publisher site
See Article on Publisher Site

Abstract

This study aims to delve into the influence of corporate social responsibility on the corporate brand performance of Indian business-to-business (B2B) companies.Design/methodology/approachThe corporate social responsibility (CSR) practices have been measured through CSR disclosure index (CDI), generated by surveying annual reports/CSR reports/websites of 131 Indian B2B firms. The same was mapped to corporate brand performance of these firms, measured as customer-based corporate brand equity, which was measured through a questionnaire-survey of purchasing managers and users working in firms that are customers to the above-mentioned firms.FindingsThe result reveals the positive influence of CSR practices in shoring up corporate brand performance.Research limitations/implicationsCDI has been developed based on CSR reporting across the stakeholder groups. However, the impact has been mapped onto one stakeholder category, the customer. The sample period was only one year, and the data is cross-sectional. Future studies may investigate the long-term effect of CSR using longitudinal data on larger data sets.Practical implicationsThis study will encourage Indian B2B firms to practice CSR not only for conforming to the regulatory requirements but also as a strategic tool in strengthening the competitive advantage.Originality/valueIt is the first study of its kind to evaluate the imprint of corporate social responsibility, measured based on CSR reporting by firms, on corporate brand performance. It looks into the return earned by firms from the resources invested in CSR activities.

Journal

Journal of Indian Business Research – Emerald Publishing

Published: Jul 15, 2021

Keywords: India; CSR disclosure; B2B firms; CBCBE; Mandatory CSR

References

  • Leveraging the corporate brand
    Aaker, D.A.
  • The brand relationship spectrum: the key to the brand architecture challenge
    Aaker, D.A.; Joachimsthaler, E.
  • Corporate brand: the company-customer misalignment and its performance implications
    Anisimova, T.
  • The proposed framework for the government of India to effectively monitor mandatory CSR initiatives of public sector enterprises in India
    Atale, N.; Helge, E.J.
  • Factors influencing voluntary corporate disclosure by Kenyan companies
    Barako, D.G.; Hancock, P.; Izan, H.Y.
  • Experience as a moderator of involvement and satisfaction on brand loyalty in a business-to-business setting 02-314R
    Bennett, R.; Härtel, C.E.; McColl-Kennedy, J.R.
  • Mandatory CSR expenditure and firm performance
    Bhattacharya, A.; Rahman, M.L.
  • Mandatory CSR expenditure and stock return
    Bhattacharya, A.; Rahman, M.L.
  • Corporate social responsibility and firm market performance: a study of Indian listed companies
    Bird, R.; Duppati, G.; Mukherjee, A.
  • CSR, innovation, and firm performance in sluggish growth contexts: a firm-level empirical analysis
    Bocquet, R.; Le Bas, C.; Mothe, C.; Poussing, N.
  • Business ethics and organizational architecture
    Brickley, J.A.; Smith, C.W.; Zimmerman, J.L.
  • A three-dimensional conceptual model of corporate performance
    Carroll, A.B.
  • The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders
    Carroll, A.B.
  • Corporate social responsibility: evolution of a definitional construct
    Carroll, A.B.
  • Carroll’s pyramid of CSR: taking another look
    Carroll, A.B.
  • Corporate social responsibility and employee engagement: can CSR help in redressing the engagement gap?
    Chaudhary, R.
  • A stakeholder framework for analyzing and evaluating corporate social performance
    Clarkson, M.E.
  • How CSR reputation, sustainability signals, and country-of-origin sustainability reputation contribute to corporate brand performance: an exploratory study
    Cowan, K.; Guzman, F.
  • An empirical study of the application of strategic management accounting techniques
    Cravens, K.S.; Guilding, C.
  • Creating powerful brands in consumer
    De Chernatony, L.; McDonald, M.
  • Managing the reputation of restructuring corporations: send the right signal to the right stakeholder
    Dentchev, N.A.; Heene, A.
  • Is 2% the solution? Experimental evidence on the new CSR rule in India
    Desai, N.; Viswanath, P.; Tripathy, A.
  • The impact of mandated corporate social responsibility: evidence from india’s companies act of 2013
    Dharmapala, D.; Khanna, V.
  • Partnerships from cannibals with forks: the triple bottom line of 21st‐century business
    Elkington, J.
  • Corporate social responsibility and firm's performance: empirical evidence
    Famiyeh, S.
  • Mandatory CSR expenditure and firm performance
    Garg, A.; Gupta, P.K.
  • Ownership structure and corporate social responsibility disclosure: some Malaysian evidence
    Ghazali, N.A.
  • The moderating effect of environmental munificence and dynamism on the relationship between discretionary social responsibility and firm performance
    Goll, I.; Rasheed, A.A.
  • The impact of culture and governance on corporate social reporting
    Haniffa, R.M.; Cooke, T.E.
  • Intangible marketing assets: a managerial accounting perspective
    Guilding, C.; Pike, R.
  • Effect of B2B advertising on firm’s market value: CSR as a strategic complement
    Guo, S.; Hwang, S.; Wang, C.
  • Does board diversity matter on corporate social disclosure? An Indonesian evidence
    Handajani, L.; Subroto, B.; Sutrisno, T.; Saraswati, E.
  • One reputation or many? Comparing stakeholders' perceptions of corporate reputation
    Helm, S.
  • How CSR leads to corporate brand equity: mediating mechanisms of corporate brand credibility and reputation
    Hur, W.M.; Kim, H.; Woo, J.
  • The organic view of the brand: a brand value co-creation model
    Iglesias, O.; Ind, N.; Alfaro, M.
  • The corporate Brand
    Ind, N.
  • Models of corporate social responsibility: comparison, evolution and convergence
    Kanji, R.; Agrawal, R.
  • Corporate governance and corporate social responsibility disclosures: evidence from an emerging economy
    Khan, A.; Muttakin, M.B.; Siddiqui, J.
  • The effect of CSR on corporate image, customer citizenship behaviors, and customers’ long-term relationship orientation
    Kim, M.; Yin, X.; Lee, G.
  • Reinventing marketing to manage the environmental imperative
    Kotler, P.
  • The effects of corporate social responsibility on brand performance: the mediating effect of industrial brand equity and corporate reputation
    Lai, C.S.; Chiu, C.J.; Yang, C.F.; Pai, D.C.
  • A review of the theories of corporate social responsibility: its evolutionary path and the road ahead
    Lee, M.D.P.
  • Corporate social responsibility and firm performance in the airline industry: the moderating role of oil prices
    Lee, S.; Seo, K.; Sharma, A.
  • The important role of corporate social responsibility capabilities in improving sustainable competitive advantage
    Lee, E.M.; Lee, H.J.; Pae, J.H.; Park, S.Y.
  • Does warsaw stock exchange value corporate social responsibility?
    Lipiec, J.
  • Successful branding of a commodity product: the case of RAEX LASER steel
    McQuiston, D.H.
  • Corporate social responsibility and financial performance: correlation or misspecification?
    McWilliams, A.; Siegel, D.
  • Common method bias in marketing: causes, mechanisms, and procedural remedies
    MacKenzie, S.B.; Podsakoff, P.M.
  • Corporate social responsibility and its effect on innovation and firm performance: an empirical research in SMEs
    Martinez-Conesa, I.; Soto-Acosta, P.; Palacios-Manzano, M.
  • A study on the impact of mandatory provisions on CSR strategies of Indian companies
    Mishra, S.; Banerjee, G.
  • Does corporate social responsibility influence firm performance of Indian companies?
    Mishra, S.; Suar, D.
  • Do stakeholder management strategy and salience influence corporate social responsibility in Indian companies?
    Mishra, S.; Suar, D.
  • Organisational risk perception and reduction: a literature review
    Mitchell, V.W.
  • From CSR to customer loyalty: an empirical investigation in the retail banking industry of a developing country
    Moisescu, O.I.
  • Branding importance in business-to-business markets: three buyer clusters
    Mudambi, S.
  • Analysis of mandatory CSR expenditure in India: a survey
    Mukherjee, A.; Bird, R.
  • Mandatory corporate social responsibility: the Indian experience
    Mukherjee, A.; Bird, R.; Duppati, G.
  • Corporate governance and performance in socially responsible corporations: new empirical insights from a neo‐institutional framework
    Ntim, C.G.; Soobaroyen, T.
  • Market orientation versus innovative culture: two routes to superior Brand performance
    O'Cass, A.; Viet Ngo, L.
  • Going green: is it really financially worth it?
    Oliver, P.
  • Communicating CSR through corporate image advertising
    Pomering, A.
  • The big idea: Creating shared value
    Porter, M.E.; Kramer, M.R.
  • CSR and corporate branding effect on brand loyalty: a study on Indian banking industry
    Pratihari, S.K.; Uzma, S.H.
  • Brand equity and firm performance: the complementary role of corporate social responsibility
    Rahman, M.; Rodríguez-Serrano, M.Á.; Lambkin, M.
  • Impression management tactics in sustainability reporting
    Sandberg, M.; Holmlund, M.
  • Impact of voluntary disclosures on corporate brand equity
    Sarkar, S.; Bhattacharjee, T.
  • Market orientation and customer-based corporate brand equity (CBCBE): a dyadic study of Indian B2B firms
    Sarkar, S.; Mishra, P.
  • The influence of CSR on B2B relationships: leveraging ethical behaviors to create value
    Saurage-Altenloh, S.; Randall, P.M.
  • The influence of CSR on B2B relationships: leveraging ethical behaviors to create value
    Saurage-Altenloh, S.; Randall, P.M.
  • Practice prize paper – BRAN* EQT: a multicategory brand equity model and its application at allstate
    Shankar, V.; Azar, P.; Fuller, M.
  • Sustainability and business-to-business marketing: a framework and implications
    Sharma, A.; Iyer, G.R.; Mehrotra, A.; Krishnan, R.
  • B2B branding in emerging markets: a sustainability perspective
    Sheth, J.N.; Sinha, M.
  • Effects of consumer perceptions of the different types of CSR activities on corporate Brand equity
    Shim, H.S.; Han, S.L.
  • Doing business in the age of conscious capitalism
    Sisodia, R.S.
  • Corporate brand as a contract with stakeholders-theology or pragmatism?
    Tarnovskaya, V.
  • Is there a market for virtue?: The business case for corporate social responsibility
    Vogel, D.J.
  • Too little or too much? Untangling the relationship between corporate philanthropy and firm financial performance
    Wang, H.; Choi, J.; Li, J.
  • The impact of market orientation and strategic HRM on firm performance: the case of chinese enterprises
    Wei, L.Q.; Lau, C.M.
  • An integrated model of buyer-seller relationships
    Wilson, D.T.
  • Closing the marketing strategy to performance gap: the role of Brand orientation
    Wong, H.Y.; Merrilees, B.
  • Corporate social performance revisited
    Wood, D.J.
  • Stakeholder mismatching: a theoretical problem in empirical research on corporate social performance
    Wood, D.J.; Jones, R.E.
  • Performance consequences of brand equity management: evidence from organizations in the value chain
    Baldauf, A.; Cravens, K.S.; Binder, G.
  • A model of perceived risk and intended risk-handling activity
    Dowling, G.R.; Staelin, R.
  • The influence of cultural values on perceptions of corporate social responsibility: application of Hofstede's dimensions to Korean public relations practitioners
    Kim, Y.; Kim, S.Y.
  • An analysis of linkage between economic value added and corporate social responsibility
    Mittal, R.K.; Sinha, N.; Singh, A.
  • Historical background of corporate social responsibility
    Moura-Leite, R.C.; Padgett, R.C.
  • Assessing the role of emotions in B2B decision making: an exploratory study
    Pandey, S.K.; Mookerjee, A.