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Does internal whistleblowing build more socially responsible firms？

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  • Lin, Xiaowei
  • Li, Ao
  • Xu, Yonghao
  • Ding, Zijun

Abstract

We examine the impact of internal whistleblowing on firms' CSR performance. We find that establishing internal whistleblowing poses a significantly positive impact on firms' CSR performance. To alleviate endogenous problems, we implement the instrumental variable regression and propensity score matching methods.

Suggested Citation

  • Lin, Xiaowei & Li, Ao & Xu, Yonghao & Ding, Zijun, 2023. "Does internal whistleblowing build more socially responsible firms？," International Review of Economics & Finance, Elsevier, vol. 86(C), pages 197-214.
    • Handle: RePEc:eee:reveco:v:86:y:2023:i:c:p:197-214
    DOI: 10.1016/j.iref.2023.03.016
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    References listed on IDEAS

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