Purpose - The study attempts to examine the impact of mandatory corporate social responsibility (CSR) spending and … market do consider the CSR spending and ESG listing as a factor while framing the investment strategy; however, ESG listing …

like India. It presents a possible model of effective and optimal utilisation of CSR spending. …

activities. The study aims to suggest that CSR spending should be expressed separately from other expenses in financial reports … degree of CSR spending aggregated with selling, general and administrative expenses (SG&A). In additional analyses, the … earnings over the next five years. This future earnings variability does not exist, even though CSR spending is aggregated with …