Does stringent environmental regulation render greener CSR reports?

Tianyu Zhang, Qian Jing, Jiaxin Chen and Chenyao Hu

Applied Economics Letters, 2024, vol. 31, issue 18, 1894-1899

Abstract: This study examines the effects of stringent environmental regulations on the greenness of social responsibility reports. Based on China’s thirteenth Five-Year Plan, we find that firms are inclined to use more green keywords in their CSR reports when being subject to more stringent emission reduction policies. This effect is more pronounced among state-owned and strictly monitored companies. Nevertheless, firms are less engaged in taking substantive environmental actions, highlighting the inconsistency between words and actions.

Date: 2024
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DOI: 10.1080/13504851.2023.2208822

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