Abstract
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.