Relationship between corporate social responsibility and violations

被引：0
|
作者：
He, Xinxin [1 ]
Ma, Jun [2 ]
Song, Jiayi [3 ]
Guo, Jingyi [4 ]
机构：
[1] Hubei Univ Econ, Sch Law, Wuhan 430205, Hubei, Peoples R China
[2] Henan Univ Econ & Law, Civil Commercial & Econ Law Sch, Zhengzhou 450046, Henan, Peoples R China
[3] Univ Sydney, Sydney Business Sch, Sydney, NSW 2006, Australia
[4] Ningbo Univ, Law Sch, Ningbo 315211, Zhejiang, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2024年 / 65卷
关键词：
Corporate social responsibility; Violations; Internal control; Mediating role;
D O I：
10.1016/j.frl.2024.105510
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study reveals a substantial negative correlation between corporate social responsibility (CSR) performance and corporate violations, highlighting the mediating role of internal controls. Enhanced CSR strengthens internal controls, reducing corporate violations. These findings are supported by robustness tests and endogeneity analysis, confirming CSR's crucial role in governance, minimizing breaches.
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页数：9
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