Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India Subject The topic of the resource board characteristics; CSR assurance; difference in differences model; resource dependency theory; signalling theory; social performance disclosures Description An account of the resource The study examines board characteristics, corporate social responsibility (CSR) assurance and social performance disclosure of listed firms before and after mandatory CSR reporting in India. We used the Indian stock market as the testing grounds and applied panel regression and difference-in-differences to analyse 960 firm-year observations between 2010 and 2021. The first findings show that independent board directors and total board size are insignificant in CSR assurance engagement in a mandatory CSR policy period. However, CEO duality is less than likely causing CSR assurance engagement. The second findings show that CSR assurance engagement more than likely causes an increase in social performance disclosure before mandatory CSR policy implementation and increases social performance after policy implementation. The third findings show that the interactive effect of board characteristics (independent directors, total board size and CEO duality) and CSR assurance engagement causes an increase in social performance disclosure. The study sought clarity on the impact of CSR assurance and mandatory CSR reporting on information asymmetry problems to stakeholders. The study also contributes new knowledge on the influence of the interactive effect of board characteristics and CSR assurance on the social performance disclosure of listed firms in India. 2022 John Wiley &amp; Sons Ltd. Creator An entity primarily responsible for making the resource Oware K.M.; Moulya H.; Mallikarjunappa T. Source A related resource from which the described resource is derived International Journal of Finance and Economics, Vol-29, No. 2, pp. 1707-1721. Publisher An entity responsible for making the resource available John Wiley and Sons Ltd Date A point or period of time associated with an event in the lifecycle of the resource 2024-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1002/ijfe.2753" target="_blank" rel="noreferrer noopener">https://doi.org/10.1002/ijfe.2753</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85145338376&amp;doi=10.1002%2Fijfe.2753&amp;partnerID=40&amp;md5=3384cafefd1d5afff296bbaf4825f6b4" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85145338376&amp;doi=10.1002%2fijfe.2753&amp;partnerID=40&amp;md5=3384cafefd1d5afff296bbaf4825f6b4</a> Rights Information about rights held in and over the resource All Open Access; Bronze Open Access Relation A related resource ISSN: 10769307 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Oware K.M., Department of Banking Technology and Finance, Kumasi Technical University, Kumasi, Ghana, Department of Business Administration, Mangalore University, Mangalore, India; Moulya H., Department of Business Administration, Christ (deemed to be University), Bangalore, India; Mallikarjunappa T., Justice K S Hedge Institute of Management, Nitte, India