Corporate social responsibility, board independence, and corporate litigation

Duo An, Yinglong Zheng and Baomin Wang

Finance Research Letters, 2025, vol. 76, issue C

Abstract: This research utilizes a sample of listed firms from China's share market, spanning the period from 2010 to 2022, to investigate the interplay between corporate social responsibility, board independence and corporate litigation. The research indicates that corporate investment in social responsibility is negatively correlated with corporate litigation. Financial regulation plays a significant moderating role in the relationship between social responsibility and corporate litigation. Board independence serves as a mediating factor in this relationship, and this mediating effect exhibits heterogeneity across different corporate characteristics, such as whether the roles of CEO and chairman are combined and whether an audit opinion is issued.

Keywords: Social responsibility; Board independence; Corporate litigation; Financial regulation (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1544612325002776
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:76:y:2025:i:c:s1544612325002776

DOI: 10.1016/j.frl.2025.107013

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 ().