CSR and ownership structure: Moderating role of board characteristics in an emerging country context

@article{Kaimal2024CSRAO,
  title={CSR and ownership structure: Moderating role of board characteristics in an emerging country context},
  author={Anjali Kaimal and Shigufta Hena Uzma},
  journal={Corporate Social Responsibility and Environmental Management},
  year={2024},
  url={https://api.semanticscholar.org/CorpusID:269810497}
}
The existing literature on the impact of ownership structure on corporate social responsibility (CSR) showed inconsistent results and disregarded the possibility of non‐linear patterns in the relationship. The present study examines the non‐linear relationship between ownership structure (family, foreign, institutional, and government) and CSR expenditure of listed non‐financial service sector firms in India. Further, the moderating effect of board variables, including board size, board… 
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