Corporate Social Responsibility and the Pollution Haven Hypothesis: Evidence from Multinationals’ Investment Decision in China☆Reprinted fromBu, Liu, Wagner, and Yu (2013). Corporate social responsibility and the pollution haven hypothesis: evidence from multinationals' investment decision in China.Asia-Pacific Journal of Accounting & Economics,20(1), 85–99. Reprinted by permission of Taylor & Francis Ltd,www.tandfonline.comon behalf of The City University of Hong Kong and National Taiwan University

Maoliang Bu, Zhibiao Liu, Marcus Wagner and Xiaohua Yu

A chapter in Globalization and the Environment of China, 2014, vol. 14, pp 109-127 from Emerald Group Publishing Limited

Abstract: This paper tests the pollution haven hypothesis by examining the relationship between environmental regulation and foreign investment with consideration of the role of corporate social responsibility, which has so far been neglected. Using multinationals’ investment data from China, our results in general support the pollution haven hypothesis that less stringent environmental regulation is more attractive for multinationals to invest in China, but high social responsibility can counteract attractiveness of weak environmental regulation.

Keywords: Pollution haven hypothesis; corporate social responsibility; foreign direct investment; environmental regulation; China; F18; Q56; O53 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:fegzzz:s1574-871520140000014017

DOI: 10.1108/S1574-871520140000014017

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