The Legal Origins of Corporate Social Responsibility

Leonardo Becchetti, Rocco Ciciretti and Pierluigi Conzo

Department of Economics and Statistics Cognetti de Martiis. Working Papers from University of Turin

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.

Pages: 33 pages
Date: 2013-10
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.est.unito.it/do/home.pl/Download?doc=/a ... 13dip/wp_46_2013.pdf (application/pdf)

Related works:
Working Paper: The Legal Origins of Corporate Social Responsibility (2013)
Working Paper: The Legal Origins of Corporate Social Responsibility (2013)
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:uto:dipeco:201346

Access Statistics for this paper

More papers in Department of Economics and Statistics Cognetti de Martiis. Working Papers from University of Turin Contact information at EDIRC.
Bibliographic data for series maintained by Laura Ballestra () and Cinzia Carlevaris ().