A Contextual Framework of Corporate Social Responsibility and its impact Financial Performance – A Bibliometric Analysis

International Journal of Research and Scientific Innovation (IJRSI) | Volume V, Issue XII, December 2018 | ISSN 2321–2705

 A Contextual Framework of Corporate Social Responsibility and its impact Financial Performance – A Bibliometric Analysis

Prof. Priyanka Oza

Assistant Professor, Durgadevi Saraf Institute of Management Studies, RSET Campus, S. V. Road, Malad West. Mumbai – 400064, India

Abstract:- This paper attempts to present an overview of research conducted in the area of Corporate Social Responsibility (CSR) individually and CSR relationship with Financial Performance through the use of Bibliometrics. Bibliometric Analysis helps in quantitave study of the research material available in the specific area of research. It provides a contextual framework of research carried out in terms of country wise, author wise, journal wise and citation analysis. The objective of this study is to identify the most influential authors in the area of CSR, the most influential country contributing to the research and the citation analysis of top journals and articles. Scopus database was used to conduct the Bibliometric Analysis. The findings from the study are that United States is the top country contributing to CSR research. The authors Lee and Lindgreen are the topmost contributors and India lags behind in the contribution of research in CSR. There are very few Indian authors who are contributing and very few research is conducted on Indian companies.

Keywords: Bibliometrics, Bibliometric Analysis, Corporate Social Resposnibility, Financial Performance

JEL Classification: G30

I. INTRODUCTION

In the recent decade, the relevance of Corporate Social Responsibility (CSR) has witnessed a substantial increase in the corporate world. In Indian context, CSR has gained immense importance due to the recent change in the Companies Act 2013, With effect from April 1, 2014, every company, private limited or public limited, which either has a net worth of Rs 500 crore or a turnover of Rs 1,000 crore or net profit of Rs 5 crore, requires spending at least 2% of its average net profit for the immediately preceding three financial years on corporate social responsibility activities. Due to this mandate, CSR has been gaining popularity recently in the Indian Context. Though, in a lot of developed countries, CSR is relatively more popular. There are numerable studies on CSR with related to developed countries. Developing countries, especially in India, CSR is considered more as a philanthropic activity rather than a strategic initiative.

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