GLOBAL MANUFACTURER CORPORATE SOCIAL RESPONSIBILITY PRACTICES

摘要

Corporate Social Responsibility (CSR) issues have become increasingly important over time and involve a broad range of activities and practices. These may include ethical, social, and environmental concerns. The focus of this paper is on socially responsible environmental and health and safety investments made by manufacturers around the world and how they are related to company size. Results based on data collected from over 1,300 firms from 23 countries show that CSR activities vary significantly by size of the firm. Also, the results suggest that smaller firms engage in CSR activities more closely associated with cost savings.