Institutional environment, the ultimate controller's characteristics and CSR disclosure in China

Chai Bin‐Feng, Sultan Sikandar Mirza, Tanveer Ahsan, Ammar Gull () and Bakr Al‐Gamrh

Managerial and Decision Economics, 2022, vol. 43, issue 5, 1515-1527

Abstract: Using a dataset of Chinese listed companies from 2009 to 2018, this study empirically examines the relationship between a company's institutional environment, the ultimate controller's characteristics and its level of corporate social responsibility (CSR) disclosure in China. The results show that Chinese companies operating in better institutional environments have higher CSR disclosure. Moreover, the type of the ultimate controller of a company is significantly related to the level of CSR disclosure, which is higher in state‐controlled companies than in nonstate‐controlled companies. The results are robust to different proxies of CSR disclosure.

Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1002/mde.3471

Related works:
Working Paper: Institutional environment, the ultimate controller's characteristics and CSR disclosure in China (2022)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:mgtdec:v:43:y:2022:i:5:p:1515-1527

Access Statistics for this article

Managerial and Decision Economics is currently edited by Antony Dnes

More articles in Managerial and Decision Economics from John Wiley & Sons, Ltd.
Bibliographic data for series maintained by Wiley Content Delivery ().