Religious environment and corporate social responsibility and in China: does law exerts any effect?

DOI

10.2991/iafsm-18.2019.23How to use a DOI?

Keywords

Informal institution; Religious environment; Corporate social responsibility; Law

Abstract

When studying corporate social responsibility (CSR) in China, this paper notices that religious environment plays an important role. With data of Chinese A-share listed companies from 2010 to 2014, this paper tries to investigate the relationship between corporations’ religious environment and CSR performance. Empirical test results show that the better religious environment companies have, the more social responsibility they will perform. In addition, when considering the moderating effect of formal institutions represented by, this paper finds that substitution effect plays the more important role. That is to say, corporations located in lower legal level area will be more affected by religious environment than those located in higher legal level area. This paper also finds that in higher legal level area, the substitution effect of informal institution on the formal system is more obvious.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Qisheng Jiang
AU  - Shuke Fu
AU  - Weizhuo Zuo
PY  - 2019/03
DA  - 2019/03
TI  - Religious environment and corporate social responsibility and in China: does law exerts any effect?
BT  - Proceedings of the International Academic Conference on Frontiers in Social Sciences and Management Innovation (IAFSM 2018)
PB  - Atlantis Press
SP  - 159
EP  - 164
SN  - 2352-5428
UR  - https://doi.org/10.2991/iafsm-18.2019.23
DO  - 10.2991/iafsm-18.2019.23
ID  - Jiang2019/03
ER  -