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How does Employee Education Affect Employer's Corporate Social Responsibility? Evidence from China

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  • Li, Kun
  • Li, Xiaokai

Abstract

This paper explores how employee education affects the performance of Corporate Social Responsibility (CSR). By investigating 1,358 Chinese firms, we find that employee educations are positively associated with the quality of CSR reporting. Moreover, highly-educated employees have a stronger impact on the improved CSR reporting quality than other employees with lower educations. Further tests confirm these findings by including the external influences of state-owned regulations and mandatory disclosure requirements.

Suggested Citation

  • Li, Kun & Li, Xiaokai, 2024. "How does Employee Education Affect Employer's Corporate Social Responsibility? Evidence from China," Economics Letters, Elsevier, vol. 234(C).
    • Handle: RePEc:eee:ecolet:v:234:y:2024:i:c:s0165176523005244
    DOI: 10.1016/j.econlet.2023.111498
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    More about this item

    Keywords

    Employee Education; Corporate Social Responsibility; Information disclosure; State ownership; Mandatory disclosure;
    All these keywords.

    JEL classification:

    • I26 - Health, Education, and Welfare - - Education - - - Returns to Education
    • J01 - Labor and Demographic Economics - - General - - - Labor Economics: General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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