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CSR and corporate science

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  • Qifeng Zhao
  • Di Wu

Abstract

Corporate social responsibility (CSR) is a commitment to sustainability that goes beyond financial goals, creating an enabling environment for the generation of corporate science. This study utilizes hand-sorted data on corporate-authored papers to investigate the impact of CSR on corporate science. The empirical results demonstrate a significant positive correlation between CSR and corporate science. This finding is corroborated by robustness tests, including fixed effects and instrumental variable methods. Mechanism analysis reveals that CSR positively influences corporate science through human capital, signaling effects, and organizational culture. Further analysis indicates that the positive impact of CSR on corporate science is more pronounced in corporations with high scientific density and independent central research institutes. Overall, our research clarifies the relationship between CSR and corporate science, enriching the literature on corporate governance and innovation.

Suggested Citation

  • Qifeng Zhao & Di Wu, 2026. "CSR and corporate science," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 35(1), pages 32-61, January.
    • Handle: RePEc:taf:ecinnt:v:35:y:2026:i:1:p:32-61
    DOI: 10.1080/10438599.2025.2453143
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