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CSR_detect

Using Software To Extract The Information About CSR-related Objectives

Interesting in the relationship between the CSR activities and corporate performance, I implement this research to answer the research question:

  • Whether granting executives CSR-contingent compensation lead to an improvement in Corporate Performance results?

Several contributions and implications of this research:

  • The result will be useful for boards and policymakers in designing CSR-contingent compensation contracts in terms of when to use CSR contracts.
  • Explain the impact of CSR factors on the performance of companies.
  • Contributes to the burgeoning literature on the CSR research literature.

Methodology

  • Examine the Proxy Statements filed to U.S. SEC for the fiscal years 1998–2019
  • In carefully going through these statements, I will note whether any portion of executives' compensation was tied to "safety", "environment", "customer satisfaction", "social responsibility", and/or other variables related to corporate social responsibility
  • Instead of using manual checking, I will use software (STATA) to detect the keywords.

Source of data:

  • Incentive Lab data: executive compensation data
  • Compustat data: firm level data

Software:

  • Stata

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Using Software To Extract The Information About CSR-related Objectives

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