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Impact pathways of corporate social responsibility on institutional transaction costs in platform-based companies

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  • Zhang, Qi

Abstract

Amid intensifying global competition and evolving regulatory environments, reducing institutional transaction costs through corporate social responsibility (CSR) has become a critical challenge in corporate management and policymaking. Using data from A-share listed firms from 2010 to 2023, this study empirically examines how CSR affects institutional transaction costs and investigates the mediating roles of financial risk and market position. The results show that CSR significantly lowers institutional transaction costs, with both financial risk and market position serving as partial mediators that strengthen CSR’s effectiveness. Panel quantile regression further reveals that firms facing higher transaction costs respond more strongly to CSR engagement.

Suggested Citation

  • Zhang, Qi, 2026. "Impact pathways of corporate social responsibility on institutional transaction costs in platform-based companies," Finance Research Letters, Elsevier, vol. 88(C).
    • Handle: RePEc:eee:finlet:v:88:y:2026:i:c:s1544612325023554
    DOI: 10.1016/j.frl.2025.109106
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