Corporate social responsibility and corporate investments: does research and development intensity matter?

被引：0

作者：

Rahmadhani, Sari ^{[1
]}

Faisal, Faisal ^{[2
]}

Joseph, Corina ^{[3
]}

Januarti, Indira ^{[2
]}

机构：

[1] Univ Diponegoro, Fac Econ & Business, Doctoral Program, Semarang, Indonesia

[2] Univ Diponegoro, Fac Econ & Business, Accounting Dept, Semarang, Indonesia

[3] Univ Teknol MARA, Fac Accountancy, Cawangan Sarawak, Malaysia

来源：

COGENT BUSINESS & MANAGEMENT | 2024年 / 11卷 / 01期

关键词：

Corporate social responsibility; research and development intensity; investment; resource-based view theory; Indonesia; Collins Ntim; University of Southampton; United Kingdom of Great Britain and Northern Ireland; Business; Management and Accounting; Environmental Economics; Economics; ENVIRONMENTAL CAPITAL EXPENDITURES; RESOURCE-BASED VIEW; FIRM PERFORMANCE; EMPIRICAL-EVIDENCE; VALUE RELEVANCE; DISCLOSURE; GOVERNANCE; INNOVATION; SUGGESTIONS; STRATEGY;

D O I：

10.1080/23311975.2024.2375618

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The objective of the study is to investigate the relationship between corporate social and environmental responsibility expenditure, research and development (R&D) intensity, and corporate investment in 47 basic industrial and chemical companies listed on the Indonesian Stock Exchange from 2015 to 2019. The study found a positive correlation between corporate social and environmental responsibility expenditure and R&D intensity and that R&D intensity fully mediates the relationship between corporate social and environmental responsibility expenditure and corporate investment. The results suggest that R&D intensity is crucial in enhancing corporate investment performance. This study contributes to the literature on corporate social and environmental responsibility expenditure, R&D intensity, and investment in emerging markets by providing empirical evidence that R&D intensity plays a key role in boosting corporate investment.

引用

页数：15

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