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Relationship between corporate social responsibility and violations

Author

Listed:
  • He, Xinxin
  • Ma, Jun
  • Song, Jiayi
  • Guo, Jingyi

Abstract

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.

Suggested Citation

  • He, Xinxin & Ma, Jun & Song, Jiayi & Guo, Jingyi, 2024. "Relationship between corporate social responsibility and violations," Finance Research Letters, Elsevier, vol. 65(C).
    • Handle: RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324005403
    DOI: 10.1016/j.frl.2024.105510
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    References listed on IDEAS

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