Institutional drivers for corporate philanthropic activities in China: Mediating roles of top management participation

Zhe Ouyang, Peng Cheng, Yang Liu and Ruiju Yang

Corporate Social Responsibility and Environmental Management, 2020, vol. 27, issue 1, 244-255

Abstract: On the basis of institutional theory and upper echelon perspective, this study develops and tests an integrative model that links institutional pressures to corporate philanthropy through the top management. Specifically, the mediating influences of top management participation and the moderating roles of resource availability and regulatory control in these relationships are investigated. Results of a survey of 207 Chinese firms suggest that coercive, mimetic, and normative pressures are significantly related to top management participation. Top management participation has a significant mediating effect on the relationship among coercive, normative, and corporate philanthropic activities. Furthermore, results indicate that resource availability positively moderates the relationships between institutional pressures and corporate philanthropic activities, whereas regulatory control negatively moderates these relationships. The theoretical and managerial implications of this study are discussed.

Date: 2020
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https://doi.org/10.1002/csr.1796

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:27:y:2020:i:1:p:244-255

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