Relationship between Corporate life cycle and corporate social responsibility: Evidence from Taiwan

Abstract

In this paper we empirically investigate the relation between corporate social responsibility (CSR) and corporate life cycle We utilize a sample of 366 observations listed on the TWSE and OTC from 2008 to 2014 The empirical results show that mature firms don't invest more in CSR activities than firms at other stages of the corporate life cycle In our further investigation we find that CSR involvement is enhanced in corporations with business group characteristics In addition we find that corporations further strengthen their CSR involvement when they have both business group characteristics and more slack resources

Date of Award	2017 Jun 28
Original language	English
Supervisor	Hsuan-Chu Lin (Supervisor)