Mandatory CSR Disclosure and Pay Gap: Evidence from China

Haoyue Huang, Li Yu and Jian Zhang

Emerging Markets Finance and Trade, 2022, vol. 58, issue 13, 3781-3812

Abstract: This paper investigates whether mandatory corporate social responsibility (CSR) disclosures impact pay gaps between executives and rank-and-file employees in China. The study shows that CSR disclosure requirements attenuate the pay gap. This impact is more significant among companies with higher information asymmetry, with stronger employee bargaining power, and located in provinces with better legal environments. Finally, we show that a lower pay gap encourages economic growth by improving innovation and productivity.

Date: 2022
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/1540496X.2022.2050902 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mes:emfitr:v:58:y:2022:i:13:p:3781-3812

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/MREE20

DOI: 10.1080/1540496X.2022.2050902

Access Statistics for this article

More articles in Emerging Markets Finance and Trade from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().