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The Legal Origins of Corporate Social Responsibility

Leonardo Becchetti, Rocco Ciciretti and Pierluigi Conzo ()
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Pierluigi Conzo: Associazione Italiana per la Cultura della Cooperazione e del Non Profit, Postal: P.le della Vittoria, 15, 47121 Forlì, http://www.aiccon.it

No 126-2013, AICCON Working Papers from Associazione Italiana per la Cultura della Cooperazione e del Non Profit

Abstract: The legal origin literature documents that civil and common law traditions have different impact on rules and economic outcomes. We contribute to this literature by investigating the relationship between corporate social responsibility and legal origins. Consistently with the main differences in historical and legal backgrounds and net of industry specific effects, the common law origin has a significant and positive impact on the Corporate Governance and Community Involvement domains, while the French legal tradition of civil law on the Human Resources domain. We also document that the lack of observable differences in the environmental domain can be explained by firms' progressive convergence to industry sustainability standards.

Keywords: legal origins; corporate social responsibility; environmental standards; corporate governance; civil law; common law (search for similar items in EconPapers)
JEL-codes: D60 K10 K20 K31 K32 (search for similar items in EconPapers)
Pages: 32 pages
Date: 2013-10-25
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Citations: View citations in EconPapers (4)

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Working Paper: The Legal Origins of Corporate Social Responsibility (2013) Downloads
Working Paper: The Legal Origins of Corporate Social Responsibility (2013) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:ris:aiccon:2013_126

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