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Corporate social responsibility under the influence of management tone

Author

Listed:
  • Bai, Yiwei
  • Wang, Daokun
  • Sun, Chenxin
  • Zhang, Wei

Abstract

This study utilizes a sample of China's A-share listed companies spanning from 2012 to 2022 to investigate how management tone affects the adoption and execution of corporate social responsibility (CSR). The findings reveal that a positive management tone significantly enhances CSR adoption and fulfillment. Furthermore, the level of marketisation and the quality of information disclosure are identified as positive moderators that strengthen the link between management tone and CSR practices.

Suggested Citation

  • Bai, Yiwei & Wang, Daokun & Sun, Chenxin & Zhang, Wei, 2025. "Corporate social responsibility under the influence of management tone," Finance Research Letters, Elsevier, vol. 75(C).
    • Handle: RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325000960
    DOI: 10.1016/j.frl.2025.106831
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    References listed on IDEAS

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