Corporate social responsibility under the influence of management tone

Yiwei Bai, Daokun Wang, Chenxin Sun and Wei Zhang

Finance Research Letters, 2025, vol. 75, issue C

Abstract: This study utilizes a sample of China's A-share listed companies spanning from 2012 to 2022 to investigate how management tone affects the adoption and execution of corporate social responsibility (CSR). The findings reveal that a positive management tone significantly enhances CSR adoption and fulfillment. Furthermore, the level of marketisation and the quality of information disclosure are identified as positive moderators that strengthen the link between management tone and CSR practices.

Keywords: Management tone; Corporate social responsibility; Incremental information (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1544612325000960
Full text for ScienceDirect subscribers only

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:eee:finlet:v:75:y:2025:i:c:s1544612325000960

DOI: 10.1016/j.frl.2025.106831

Access Statistics for this article

Finance Research Letters is currently edited by R. Gençay

More articles in Finance Research Letters from Elsevier
Bibliographic data for series maintained by Catherine Liu ().