Mandatory CSR reporting and disability employment. Evidence from India

References

• Ali, M., Schur, L., & Blanck, P. (2011). What types of jobs do people with disabilities want? Journal of Occupational Rehabilitation, 21(2), 199–15. https://doi.org/10.1007/s10926-010-9266-0
   PubMed Web of Science ®Google Scholar
• Anderson, R. C., & Reeb, D. M. (2003). Founding-Family Ownership and Firm Performance: Evidence from the S&P 500. The Journal of Finance, 58(3), 1301–1327. https://doi.org/10.1111/1540-6261.00567
   Web of Science ®Google Scholar
• Araten-Bergman, T. (2016). Managers’ hiring intentions and the actual hiring of qualified workers with disabilities. The International Journal of Human Resource Management, 27(14), 1510–1530. https://doi.org/10.1080/09585192.2015.1128466
   Web of Science ®Google Scholar
• Arena, C., Liong, R., & Vourvachis, P. (2018). Carrot or stick: CSR disclosures by Southeast Asian companies. Sustainability Accounting, Management and Policy Journal, 9(4), 422–454. https://doi.org/10.1108/SAMPJ-06-2016-0037
   Web of Science ®Google Scholar
• Baltagi, B. H. (2005). Econometric Analysis of Panel Data (Third Edit ed.). John Wiley and Sons Ltd. England.
   Google Scholar
• Berrone, P., Cruz, C., Gomez-Mejia, R. L., & Larraza-Kintana, M. (2010). Socioemotional Wealth and Corporate Responses to Institutional Pressures: Do Family-Controlled Firms Pollute Less? Administrative Science Quarterly, 55(1), 82–113. https://doi.org/10.2189/asqu.2010.55.1.82
   Web of Science ®Google Scholar
• Cai, D., Luo, J., & Wan, D. (2012). Family CEOs: Do they benefit firm performance in China? Asia Pacific Journal of Management, 29(4), 923–947. https://doi.org/10.1007/s10490-012-9318-4
   Web of Science ®Google Scholar
• Chauhan, Y., & Dey, D. K. (2017). Do female directors really add value in Indian firms? Journal of Multinational Financial Management, 24(36), 24–36. https://doi.org/10.1016/j.mulfin.2017.10.005
   Google Scholar
• Chen, S., Chen, X., & Cheng, Q. (2008). Do family firms provide more or less voluntary disclosure? Journal of Accounting Research, 46(3), 499–536. https://doi.org/10.1111/j.1475-679X.2008.00288.x
   Web of Science ®Google Scholar
• Connor, D. J., Gabel, S. L., Gallagher, D. J., & Morton, M. (2008). Disability studies and inclusive education implications for theory, research, and practice. International Journal of Inclusive Education, 12(5–6), 441–457. https://doi.org/10.1080/13603110802377482
   Web of Science ®Google Scholar
• D’Amato, A. (2017). Do women perform better in family firms?: Exploring the moderating role of family firm status. International Journal of Wine Business Research, 29(3), 299–315. https://doi.org/10.1108/IJWBR-12-2016-0039
   Web of Science ®Google Scholar
• DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2), 147–160. https://doi.org/10.2307/2095101
   Web of Science ®Google Scholar
• Freire, P. (1970). Pedagogy of the oppressed (MB Ramos, Trans.). New York: Continuum, 2007.
   Google Scholar
• Gabel, S., & Peters, S. (2004). Presage of a paradigm shift? Beyond the social model of disability toward resistance theories of disability. Disability & Society, 19(6), 585–600. https://doi.org/10.1080/0968759042000252515
   Web of Science ®Google Scholar
• García-Sánchez, I. M., Martínez-Ferrero, J., & García-Meca, E. (2020). Does family involvement monitor external CEOs’ investment decisions? Review of Managerial Science, 14(1), 159–192. https://doi.org/10.1007/s11846-018-0290-3
   Web of Science ®Google Scholar
• Gilson, S. F., & DePoy, E. (2002). Theoretical approaches to disability content in social work education. Journal of Social Work Education, 38(1), 153–165. Retrieved from, https://www.jstor.org/stable/23043652
   Web of Science ®Google Scholar
• Gold, P. B., Oire, S. N., Fabian, E. S., & Wewiorski, N. J. (2012). Negotiating reasonable workplace accommodations: Perspectives of employers, employees with disabilities, and rehabilitation service providers. Journal of Vocational Rehabilitation, 37(1), 25–37. https://doi.org/10.3233/JVR-2012-0597
   Google Scholar
• Green Clean Guide. (2011). GRI-based sustainability reporting in India. Retrieved October 10, 2017, from http://greencleanguide.com/gri-based-sustainability-reporting-in-india
   Google Scholar
• Hassan, A., Elamer, A. A., Fletcher, M., & Sobhan, N. (2020). Voluntary assurance of sustainability reporting: Evidence from an emerging economy. Accounting Research Journal, 33(2), 391–410. https://doi.org/10.1108/ARJ-10-2018-0169
   Web of Science ®Google Scholar
• Hassan, A., & Guo, X. (2017). The relationships between reporting format, environmental disclosure and environmental performance an empirical study. Journal of Applied Accounting Research, 18(4), 425–444. https://doi.org/10.1108/JAAR-06-2015-0056
   Web of Science ®Google Scholar
• Hausman, J. A. (1978). Specification tests in econometrics. Econometrica, 46(6), 1251–1271. https://doi.org/10.2307/1913827
   Web of Science ®Google Scholar
• Heath, D., & Babu, R. (2017). Theorizing managerial perceptions, enabling IT, and the social inclusion of workers with disabilities. Information and Organization, 27(4), 211–225. https://doi.org/10.1016/j.infoandorg.2017.09.001
   Web of Science ®Google Scholar
• Inoue, Y., & Lee, S. (2011). Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries. Tourism Management, 32(4), 790–804. https://doi.org/10.1016/j.tourman.2010.06.019
   Web of Science ®Google Scholar
• Jackson, G., & Apostolakou, A. (2010). Corporate social responsibility in Western Europe: An institutional mirror or substitute? Journal of Business Ethics, 94(3), 371–394. https://doi.org/10.1007/s10551-009-0269-8
   Web of Science ®Google Scholar
• Jahid, M. A., Yaya, R., Pratolo, S., & Pribodi, F. (2023). Institutional factors and CSR reporting in a developing country: Evidence from the neo-institutional perspective. Cogent Business & Management, 10(1), 2020. https://doi.org/10.1080/23311975.2023.2184227
   Web of Science ®Google Scholar
• Javed, M., Rashid, M. A., & Hussain, G. (2016). When does it pay to be good–a contingency perspective on corporate social and financial performance: Would it work? Journal of Clean Production, 133(1062), 1073. https://doi.org/10.1016/j.jclepro.2016.05.163
   Google Scholar
• Johnmark, D. R., Wummen Soemunti, T., Laura, O., Munene, J. C., Balunywa, W., & Nisar, T. (2016). Disabled students’ entrepreneurial action: The role of religious beliefs. Cogent Business & Management, 3(1), 262. https://doi.org/10.1080/23311975.2016.1252549
   Google Scholar
• Kaye, H. S., Jans, L. H., & Jones, E. C. (2011). Why don’t employers hire and retain workers with disabilities? Journal of Occupational Rehabilitation, 21(4), 526–536. https://doi.org/10.1007/s10926-011-9302-8
   PubMed Web of Science ®Google Scholar
• Khan, H. Z., Bose, S., & Johns, R. (2019). Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply? Critical Perspectives on Accounting, 71, 102096. In press. https://doi.org/10.1016/j.cpa.2019.102096
   Web of Science ®Google Scholar
• Li, Y., Foo, C. T., Li, Y., & Prof John Ferguson, P. (2015). A sociological theory of corporate finance. Chinese Management Studies, 9(3), 269–294. https://doi.org/10.1108/cms-12-2014-0232
   Web of Science ®Google Scholar
• Louvet, E. (2007). Social Judgment Toward Job Applicants with Disabilities: Perception of Personal Qualities and Competences. Rehabilitation Psychology, 52(3), 297–303. https://doi.org/10.1037/0090-5550.52.3.297
   Web of Science ®Google Scholar
• Martino, P., Rigolini, A., & D’Onza, G. (2020). The relationships between CEO characteristics and strategic risk-taking in family firms. Journal of Risk Research, 23(1), 95–116. https://doi.org/10.1080/13669877.2018.1517380
   Web of Science ®Google Scholar
• Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424. https://doi.org/10.5465/AMR.2008.31193458
   Web of Science ®Google Scholar
• Migliaccio, G. (2019). Disabled People in the Stakeholder Theory: A Literature Analysis. Journal of the Knowledge Economy, 10(4), 1657–1678. https://doi.org/10.1007/s13132-017-0485-x
   Web of Science ®Google Scholar
• Ministry of Corporate Affairs. (2009). Corporate social responsibility voluntary guidelines in 2009. Retrieved January 20, 2018 www.icsi.edu/media/website/CorporateSocialResponsibility.pdf
   Google Scholar
• Ministry of Corporate Affairs. (2013). Companies Act, 2013, Ministry of Corporate Affairs, Government of India, New Delhi. Retrieved November 22, 2017, from http://www.mca.gov.in/Ministry/pdf/CompaniesAct2013.pdf
   Google Scholar
• Motilal, S. (2017, November 12). Why companies are hiring people with disabilities? The Economic Journal. Retrieved from https://economictimes.indiatimes.com/jobs/why-companies-are-hiring-people-with-disabilities/articleshow/61609438.cms?from=mdr
   Google Scholar
• Nakamura, E. (2015). The bidirectional CSR investment – economic performance relationship. Journal of Global Responsibility, 6(1), 128–144. https://doi.org/10.1108/JGR-05-2014-0021
   Web of Science ®Google Scholar
• National Sample Survey Office. (2016). Disabled persons in India: A statistical profile. Retrieved from http://mospi.nic.in/sites/default/files/publication_reports/Disabled_persons_in_India_2016.pdf
   Google Scholar
• Ntim, C. G., & Soobaroyen, T. (2013). Corporate governance and performance in socially responsible corporations: New empirical insights from a neo-institutional framework. Corporate Governance an International Review, 21(5), 468–494. https://doi.org/10.1111/corg.12026
   Web of Science ®Google Scholar
• Office of Disability Employment Policy. (2008). Survey of Employer Perspectives on the Employment of People with Disabilities. In CESSI.
   Google Scholar
• Pesaran, M. H., Ullah, A., & Yamagata, T. (2008). A bias‐adjusted LM test of error cross‐section independence. The Econometrics Journal, 11(1), 105–127.
   Web of Science ®Google Scholar
• PTI. (2018, September 14). India ranks 3rd globally in terms of number of family-owned businesses. The Economic Times. Retrieved from https://economictimes.indiatimes.com/news/company/corporate-trends/india-ranks-3rd-globally-in-terms-of-number-of-family-owned-businesses/articleshow/65807479.cms?from=mdr
   Google Scholar
• PwC. (2019). PwC India Family Business Survey 2019.
   Google Scholar
• Quinn, G., Degener, T., Bruce, A., Burke, C., Kenna, P., & Quinlivan, S. (2002). Human Rights and Disability The current use and future potential of United Nations human rights instruments in the context of disability. Retrieved from https://www.ohchr.org/Documents/Publications/HRDisabilityen.pdf
   Google Scholar
• Qui, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and Social Disclosures: Link with corporate financial performance. The British Accounting Review, 48(1), 102–116. https://doi.org/10.1016/j.bar.2014.10.007
   Web of Science ®Google Scholar
• Razali, M. W. M., Roslanie, F. A. B., Brahmana, R. K., & Ali, S. S. S. (2016). Does CEO characteristics play important role on Malaysian firms’ environmental disclosure? International Journal of Business Research, 16(2), 27–36. https://doi.org/10.18374/IJBR-16-2.2
   Google Scholar
• Shabana, K. M., Buchholtz, A. K., & Carroll, A. B. (2016). The Institutionalization of Corporate Social Responsibility Reporting. Business & Society, 1–29. https://doi.org/10.1177/0007650316628177
   Google Scholar
• Shakespeare, T., & Watson, N. (2001). The social model of disability: an outdated ideology? In Exploring Theories and Expanding Methodologies: where are we and where do we need to go? In S. Barnarrt & B. M. Altman (Eds.), Research in Social Science and Disability (Vol. 2). Amsterdam: JAI.
   Google Scholar
• Shandra, C. L. (2017). Disability and social participation: The case of formal and informal volunteering. Social Science Research, 68, 195–213. https://doi.org/10.1016/j.ssresearch.2017.02.006
   PubMed Web of Science ®Google Scholar
• Shukla, A. (2017). The Relationship Between Corporate Social Responsibility and Financial Performance of Indian Banks. IUP Journal of Corporate Governance, 16(2), 39–53.
   Google Scholar
• Simplican, S. C., Leader, G., Kosciulek, J., & Leahy, M. (2015). Defining social inclusion of people with intellectual and developmental disabilities: An ecological model of social networks and community participation. Research in Developmental Disabilities, 38, 18–29. https://doi.org/10.1016/j.ridd.2014.10.008
   PubMed Web of Science ®Google Scholar
• Suresh, K., & Babu, S. (2019). Comparison of mandated CSR performance models across various industries in India. Industrial Engineering and Operations Management, 3634–3635.
   Google Scholar
• UN Disability. (2008). Convention on the rights of persons with disabilities. Retrieved June 28, 2019, from https://www.un.org/development/desa/disabilities/convention-on-the-rights-of-persons-with-disabilities/convention-on-the-rights-of-persons-with-disabilities-2.html
   Google Scholar
• Wooldridge, J. (2002). Econometric Analysis of Cross Section and Panel Data. The MIT Press. Retrieved from https://jrvargas.files.wordpress.com/2011/01/wooldridge_j_2002_econometric_analysis_
   Google Scholar
• World Economic Forum. (2019). The Future of Jobs Report 2018. Retrieved from http://www3.weforum.org/docs/WEF_Future_of_Jobs_2018.pdf
   Google Scholar
• Yamamoto, S., Unruh, D., & Bullis, M. (2011). The viability of self-employment for individuals with disabilities in the United States: A synthesis of the empirical-research literature. Journal of Vocational Rehabilitation, 35(2), 117–127. https://doi.org/10.3233/JVR-2011-0559
   Google Scholar
• Zaracostas, J. (2005, December 4). Disabled still face hurdles in job market. The Washington Times. Retrieved from http://www.washingtontimes.com/news/2005/dec/4/20051204-112759-1170r/
   Google Scholar