A Comparative Study on the Determinant Factors of Social Responsibility Performance in Individual Firms of Main Countries

Jong-Hee Kim

Global Economic Review, 2024, vol. 53, issue 3, 235-256

Abstract: This paper analyses the relationship between ESG performance and its determinants from the data of 658 U.S. firms, 353 Japanese firms, 78 Chinese firms and 68 Korean firms, over the 2011 to 2021 period. An empirical analysis of this study's results is as follows. The policy factors are significantly positively related to the ESG in the firms that have shown a decrease in their grade and the firms with ESG performance grades that have increased. More specifically, firms also show a significant strong positive relationship between the specific fields within the ESG pillars and the policy dimension.

Date: 2024
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DOI: 10.1080/1226508X.2024.2399008

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