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Corporate Philanthropy and Corporate Social Responsibility Report Disclosure

In: Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024)

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  • Weilong Zhao

    (WeBank Institute of Financial Technology, Shenzhen University)

Abstract

Corporate philanthropy can influence stakeholders’ perception of a company. This study examines the relationship between corporate donations and the CSR report disclose format. Specially, we consider the moderating role of firm’s ownership type and we also investigate the moderating role of media attention in different firm’s ownership type. We using data from a sample of Chinese listed companies during the period from 2006 to 2022. We use multivariate models to explore our research. This study results revealed that firms issue stand-alone CSR reports tend to donation more than the firms issue CSR information with annual reports. And when all corporates issue stand-alone CSR reports, SOEs donation less than Non-SOEs. Because corporate reputation will impact corporate philanthropy, we test We These results implication for stakeholders assessing corporate CSR performance in real-life contexts.

Suggested Citation

  • Weilong Zhao, 2024. "Corporate Philanthropy and Corporate Social Responsibility Report Disclosure," Advances in Economics, Business and Management Research, in: Kun Zhang & Hang Luo & Tang Yao & Hongbo Li (ed.), Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024), pages 21-28, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-638-3_4
    DOI: 10.2991/978-94-6463-638-3_4
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