Reference : Corporate social responsibility budgeting and spending during COVID–19 in Oman: A hum...
Scientific journals : Article
Business & economic sciences : Finance
http://hdl.handle.net/10993/49765
Corporate social responsibility budgeting and spending during COVID–19 in Oman: A humanitarian response to the pandemic
English
Baatwah, Saeed Rabea mailto [Shaqra University, Afif, Saudi Arabia]
Al-Qadasi, Adel Ali mailto [Shaqra University, Aldwadmi, Saudi Arabia]
Al-Shehri, Amer Mohammed mailto [College of Business, King Khalid University, Abha, Saudi Arabia]
Derouiche, Imen mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Economics and Management (DEM) >]
2022
Finance Research Letters
Elsevier
Yes (verified by ORBilu)
International
1544-6123
1544-6131
Amsterdam
Netherlands
[en] COVID-19 ; Corporate social responsibility ; CSR budgeting CSR spending
[en] COVID–19 is causing economic panic among people, governments, and businesses, requiring greater corporate social responsibility (CSR). Using a sample of Omani-listed firms, this study shows that CSR budgeting and spending have increased considerably during the pandemic. It also shows that CSR budgeting is positively affected by the increase in COVID–19 deaths. CSR spending increases with the number of COVID–19 confirmed and fatal cases. These findings suggest that firms resort to CSR to reduce the negative consequences of the pandemic.
http://hdl.handle.net/10993/49765
10.1016/j.frl.2022.102686
https://www.sciencedirect.com/science/article/pii/S1544612322000150?casa_token=o4RKkPznqJ0AAAAA:Ik99N0raJhx6Zx-3MV-sK5rIOl6ldXbhLhOIfkZLjQhQyG2IyMLclERFUGs52Noay2sDYxudMctJ#!

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