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
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Chai Bin-Feng: ZJSU - Zhejiang Gongshang University [Hangzhou]
Tanveer Ahsan: ESC [Rennes] - ESC Rennes School of Business
Bakr Al-Gamrh: ESC [Rennes] - ESC Rennes School of Business

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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: 2022-07
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Published in Managerial and Decision Economics, 2022, 43 (5), pp.1515-1527. ⟨10.1002/mde.3471⟩

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Journal Article: Institutional environment, the ultimate controller's characteristics and CSR disclosure in China (2022)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03699238

DOI: 10.1002/mde.3471

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