Fintech development and corporate hypocrisy: Evidence from social responsibility decoupling

Xi Chen, Fei Ji, Dongmin Kong and Zitong Tan

Finance Research Letters, 2025, vol. 82, issue C

Abstract: This paper empirically examines the impact of fintech on the decoupling behavior of corporate social responsibility (CSR). The results show that the fintech increases CSR decoupling by promoting corporate violations and enhancing risk-taking behaviors. Further analysis shows that the influence of fintech on CSR decoupling is more pronounced in firms operating within highly legal environments and highly competitive industries. The conclusions of this article provide valuable insights and evidence for understanding the complex dynamics between fintech and corporate behavior.

Keywords: Fintech; Social responsibility decoupling; Corporate hypocrisy (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325008621

DOI: 10.1016/j.frl.2025.107603

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