How does Employee Education Affect Employer's Corporate Social Responsibility? Evidence from China

Kun Li and Xiaokai Li

Economics Letters, 2024, vol. 234, issue C

Abstract: This paper explores how employee education affects the performance of Corporate Social Responsibility (CSR). By investigating 1,358 Chinese firms, we find that employee educations are positively associated with the quality of CSR reporting. Moreover, highly-educated employees have a stronger impact on the improved CSR reporting quality than other employees with lower educations. Further tests confirm these findings by including the external influences of state-owned regulations and mandatory disclosure requirements.

Keywords: Employee Education; Corporate Social Responsibility; Information disclosure; State ownership; Mandatory disclosure (search for similar items in EconPapers)
JEL-codes: I26 J01 M14 M21 (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:234:y:2024:i:c:s0165176523005244

DOI: 10.1016/j.econlet.2023.111498

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