CSR spending in India: the antecedent role of stakeholder pressure and organisational culture and the association with triple bottom line performance

This study examines the antecedent role of stakeholder pressure and organisational culture on the level of CSR spending of organisations in India, and the association between CSR spending and the organisations’ triple bottom line (TBL) performance. Data was collected using an online survey questionnaire with a significant positive association found between stakeholder pressure and the respect for people and teamwork dimensions of organisational culture and CSR spending. In addition, CSR spending was significantly positively associated with all three aspects of TBL performance and hence, acts as a mediator of the association between stakeholder pressure and organisational culture and TBL performance.<p></p>