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Citation

Thesis Title
Essays on Corporate Social Responsibility

Read article at Massey Research Online:

At the outset Mr Ferreira evaluated conventional Corporate Social Responsibility (CSR) aggregates and concluded such aggregates of CSR raw scores and the interpreted impact on firm value is unsound. Instead, the study revealed the value impact of CSR activities relies heavily on the relative position of the firm, and evaluating positive and negative behaviour separately. Secondly, the study evidenced that the legal, cultural, and social demographic differences across geography explain some of the significant variation in CSR scores across geography. More significantly, the relative value of CSR was found to remain significant within geographic locations and the value impact of CSR might be negative in some cases. Lastly, the study found that CSR can be used as a proxy for good management, linking discretionary investment and CSR. The results indicate firms that engage in socially destructive behaviour are more likely to engage in short-sighted activities.

Supervisors
Professor David Ding
Professor Jeff Wongchoti