Religious atmosphere, law enforcement, and corporate social responsibility: Evidence from China

Du, Xingqiang; Du, Yan; Zeng, Qing; Pei, Hongmei; Chang, Yajie

doi:10.1007/s10490-015-9441-0

Cited by 74 publications

(69 citation statements)

References 65 publications

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“…For example, Du, Du, Zeng, Pei, and Chang () found that law enforcement in China can enhance specific CSR dimensions, and Marquis and Qian () suggested that companies located in more economically developed provinces tend to actively fulfil their social responsibilities. Following Du et al (), we make use of the legal environment index as a proxy for law enforcement and draw data from Fan, Wei, and Xu (). The legal environment index covers the protection of property rights and the protection of producers' legal rights as well as the development of intermediary agencies.…”

Section: Empirical Results and Analysismentioning

confidence: 99%

“…Following Du et al (2016), we make use of the legal environment index as a proxy for law enforcement and draw data from Fan, Wei, and Xu (2011). The legal environment index covers the protection of property rights and the protection of producers' legal rights as well as the development of intermediary agencies.…”

Section: Controlling the Effects Of Law Enforcement And Marketizationmentioning

confidence: 99%

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Social trust and corporate social responsibility: Evidence from China

Chen

Wan

2019

Corp Soc Responsibility Env

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Based on neo‐institutional theory, this paper examines whether social trust can influence corporate social responsibility (CSR). Using a sample of 4,209 observations selected from 788 firms listed in China between 2008 and 2015 and adopting an ordinary least square regression, we provide strong empirical evidence showing that social trust is positively associated with CSR. The result supports the view that social trust, as a kind of socially normative force, helps corporate managers safeguard stakeholders' interests by engaging in socially responsible activities. Our result holds after applying a series of robustness tests. We further find the positive relationship between social trust and CSR is more pronounced for state‐owned companies. This paper is one of the first to focus on and examine the relationship between social trust and CSR, and the findings contribute to our understanding of the determinants of CSR and highlight the influential role of social trust in improving CSR.

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Section: Empirical Results and Analysismentioning

confidence: 99%

Section: Controlling the Effects Of Law Enforcement And Marketizationmentioning

confidence: 99%

Social trust and corporate social responsibility: Evidence from China

Chen

Wan

2019

Corp Soc Responsibility Env

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“…However, nowadays CSR is often subject to legal pressure and enforcement, not in the form of orthodox state regulations, but rather through indirect pressure and the use of private laws by private actors [44]. Matten and Moon [45] and Du et al [46] stress that CSR can be stimulated by intermingling compulsory requirements of law enforcement with social norms, particularly in China. On the other hand, Lin and Wang [43] found that across cultures such as Western and Asian, the legal environment may have different influences on organizational performance.…”

Section: Institutional Uncertainty In the Relationship Between Csr Anmentioning

confidence: 99%

The Role of the Institutional Environment in the Relationship between CSR and Operational Performance: An Empirical Study in Korean Manufacturing Industries

2018

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Few studies have been conducted to explore the role of the institutional environment on the relationship between corporate social responsibility (CSR) and operational performance in Korea's manufacturing industry. Therefore, this study investigates the moderating effects of four institutional uncertainties-law enforcement, regulatory uncertainty, market turbulence and competition intensity-on the relationship between CSR and operational performance. Empirical survey data from 209 Korean manufacturers was collected online and then analyzed through moderated multiple regression analyses. The results show that CSR can significantly affect operational performance, positively moderated by law enforcement and competition intensity, but not by regulatory uncertainty and market turbulence. These results advise that the different institutional environments in which CSR is implemented are particularly important to consider for optimal business operations.

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“…For instance, Wang and Chen [8] argue that the presence of foreign institutional investors can be a key driver behind CSR disclosure as they may have greater interest in CSR and more power to affect disclosure than smaller local shareholders. Second, most studies considering the outcomes of CSR disclosures have focused on developed economies where the notion of CSR has been greatly refined to represent the current mainstream literature (Jamali and Karam 2018) [ [37]) [36,37]. For example, Marquis et al (2013) [38] argue that the objective of issuing CSR reports can include gaining goodwill with the government, which has a more powerful economic role than in many developed countries.…”

Section: Introductionmentioning

confidence: 99%

Institutional Ownership and Value Relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from China

et al. 2020

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We examine the relationship between corporate social responsibility (CSR) disclosure and firm value in China. Using a sample of listed companies on the Shanghai Stock Exchange from 2008 to 2012, we find that market value of a firm is higher when a company makes a lower level of CSR disclosure. Other things being equal, this relationship becomes positive when the CSR disclosure is moderated with the institutional ownership. With regard to the CSR disclosure, we found consistent results with respect to the little evidence that the amount of CSR disclosure is significantly associated with market value among those companies who chose to provide CSR disclosures. Taken together, these results indicate that the decision to disclose or not to disclose CSR information is value relevant to the level of institutional investors. These findings are important as they have made an attempt to resolve the earlier contradictory findings with respect to the relationship between market value and CSR disclosure. Furthermore, it has highlighted the value relevance of CSR disclosure regarding the type of shareholders/institutional investors.

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Religious atmosphere, law enforcement, and corporate social responsibility: Evidence from China

Cited by 74 publications

References 65 publications

Social trust and corporate social responsibility: Evidence from China

Social trust and corporate social responsibility: Evidence from China

The Role of the Institutional Environment in the Relationship between CSR and Operational Performance: An Empirical Study in Korean Manufacturing Industries

Institutional Ownership and Value Relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from China

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