Does internal whistleblowing build more socially responsible firms？

Xiaowei Lin, Ao Li, Yonghao Xu and Zijun Ding

International Review of Economics & Finance, 2023, vol. 86, issue C, 197-214

Abstract: We examine the impact of internal whistleblowing on firms' CSR performance. We find that establishing internal whistleblowing poses a significantly positive impact on firms' CSR performance. To alleviate endogenous problems, we implement the instrumental variable regression and propensity score matching methods.

Keywords: Whistleblowing; CSR performance; Internal governance (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:86:y:2023:i:c:p:197-214

DOI: 10.1016/j.iref.2023.03.016

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