Relationship between corporate social responsibility and violations

Xinxin He, Jun Ma, Jiayi Song and Jingyi Guo

Finance Research Letters, 2024, vol. 65, issue C

Abstract: This study reveals a substantial negative correlation between corporate social responsibility (CSR) performance and corporate violations, highlighting the mediating role of internal controls. Enhanced CSR strengthens internal controls, reducing corporate violations. These findings are supported by robustness tests and endogeneity analysis, confirming CSR's crucial role in governance, minimizing breaches.

Keywords: Corporate social responsibility; Violations; Internal control; Mediating role (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324005403

DOI: 10.1016/j.frl.2024.105510

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