Assessment of parent-subsidiary companies’ geographical distance effect on corporate social responsibility: a case of A-share listed companies

Fang Su, Xiufang Liang, Sha Cai, Shaojian Chen and Shah Fahad

Economic Research-Ekonomska Istraživanja, 2022, vol. 35, issue 1, 4922-4946

Abstract: Corporate Social Responsibility (CSR) is considered as an important business agenda in the current age. Based on the data of A-share listed companies from 2010 to 2020, this study used a fixed-effect model, heterogeneity analysis and intermediary effect test to investigate the relationship between parent-subsidiary geographical distance and CSR. Our study findings revealed that the parent-subsidiary companies’ geographic distance has a negative effect on CSR. Results of our study further indicated that the effect was more stronger for non-state-owned enterprises and the firms in the eastern region. Findings of our study also reported that the enterprise internal control had an obvious mediating effect in the association among parent-subsidiary companies’ geographic distance and CSR. The government needs to reinforce legal construction, actively guide enterprises to perform CSR through incentive measures, and implement special supervision on enterprises with a large number of subsidiaries. This study not only enriches the literature on the factors influencing corporate social responsibility but also provides a theoretical perspective and important ideas for the effective implementation of regional diversification and the improvement of CSR levels in practice.

Date: 2022
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DOI: 10.1080/1331677X.2021.2019597

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