Open Access Repository

CSR focus in the mission and vision statements of public sector enterprises: Evidence from India

Mansi, M ORCID: 0000-0002-9397-8504, Pandey, R and Ghauri, E 2017 , 'CSR focus in the mission and vision statements of public sector enterprises: Evidence from India' , Managerial Auditing Journal, vol. 32, no. 4-5 , pp. 356-377 , doi: 10.1108/MAJ-01-2016-1307.

Full text not available from this repository.

Abstract

Purpose:This study aims to explore the weightage rendered to corporate social responsibility (CSR) keywords in mission and vision (M&V) statements of public sector enterprises (PSEs) in India.Design/methodology/approach:Analysing the contents of M&V statements of 230 PSEs, this study has the twin research objectives of seeking to illuminate the current use of CSR-related keywords in PSEs’ M&V statements that reflect organisational strategy and provide an understanding for how firm age, industry and firm size variables serve to influence CSR keyword reporting in these statements.Findings:The findings of this study provide evidence that half of the Indian PSEs reported at least one CSR-related keyword in their M&V statements. These public enterprises predominantly use 38 different categories of CSR keywords in their M&V statements. Furthermore, the authors find that environment-related keywords were predominantly used by PSEs in their M&V statements. The results indicate that PSEs’ size and industries are significantly associated with the use of CSR-related keywords in M&V statements, suggesting that bigger PSEs and PSEs in extractive industries (e.g. mining, coal and petroleum) tend to report more CSR-related keywords in their M&V statements.Research limitations/implications:Findings imply that small public enterprises (those having a low annual turnover) lack CSR focus in their M&V statements. The authors argue that, irrespective of the size of the enterprise, CSR should be an integral part of these PSEs in framing their M&V statements.Originality/value:This study systematically analyses CSR-related keywords in the M&V statements of all PSEs in India.

Item Type: Article
Authors/Creators:Mansi, M and Pandey, R and Ghauri, E
Keywords: CSR, India, mission and vision, public sector
Journal or Publication Title: Managerial Auditing Journal
Publisher: Emerald Publishing Limited
ISSN: 0268-6902
DOI / ID Number: 10.1108/MAJ-01-2016-1307
Copyright Information:

Copyright Emerald Publishing Limited.

Item Statistics: View statistics for this item

Actions (login required)

Item Control Page Item Control Page
TOP