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.
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页数：15
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