(Translated by https://www.hiragana.jp/)
Determinants of Managerial Values on Corporate Social Responsibility: Evidence from China
IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/8349.html
   My bibliography  Save this paper

Determinants of Managerial Values on Corporate Social Responsibility: Evidence from China

Author

Listed:
  • Zu, Liangrong
  • Song, Lina

Abstract

This paper empirically investigates how Chinese executives and managers perceive and interpret corporate social responsibility (CSR), to what extent firms’ productive characteristics influence managers’ attitudes towards their CSR rating, and whether their values in favour of CSR are positively correlated to firms’ economic performance. Although a large proportion of respondents express a favourable view of CSR and a willingness to participate in socially responsible activities, we find that the true nature of their assertion is linked to entrepreneurs’ instincts of gaining economic benefits. It is the poorly-performing firms, or rather, firms with vulnerable indicators – smaller in size, State-owned, producing traditional goods and located in poorer regions that are more likely to have managers who opt for a higher CSR rating. Managers’ personal characteristics per se are not significant in determining their CSR choice. Moreover, controlling for other observed variables, we find that managers’ CSR orientation is positively correlated with their firms’ performance. The better-off a firm is, the more likely its manager is to get involve in CSR activities. Firms with better economic performance before their restructuring would sustain higher post-restructuring performance.

Suggested Citation

  • Zu, Liangrong & Song, Lina, 2008. "Determinants of Managerial Values on Corporate Social Responsibility: Evidence from China," MPRA Paper 8349, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:8349
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/8349/1/MPRA_paper_8349.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Knight, John & Song, Lina, 1999. "The Rural-Urban Divide: Economic Disparities and Interactions in China," OUP Catalogue, Oxford University Press, number 9780198293309.
    2. Teoh, Hai-Yap & Thong, Gregory, 1984. "Another look at corporate social responsibility and reporting: An empirical study in a developing country," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 189-206, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Qu, Zhaopeng (Frank) & Zhao, Zhong, 2008. "Urban-Rural Consumption Inequality in China from 1988 to 2002: Evidence from Quantile Regression Decomposition," IZA Discussion Papers 3659, Institute of Labor Economics (IZA).
    2. Qing, Yu & Kaiyuen, TSUI, 2005. "Factor decomposition of sub-provincial fiscal disparities in China," China Economic Review, Elsevier, vol. 16(4), pages 403-418.
    3. Xiaobing Wang & Jenifer Piesse, 2009. "Welfare Effects of Regressive Taxation and Subsidies in China," Global Development Institute Working Paper Series 10809, GDI, The University of Manchester.
    4. Björn Gustafsson & Li Shi & Hiroshi Sato, 2004. "Can a subjective poverty line be applied to China? Assessing poverty among urban residents in 1999," Journal of International Development, John Wiley & Sons, Ltd., vol. 16(8), pages 1089-1107.
    5. Malcolm Smith & Khadijah Yahya & Ahmad Marzuki Amiruddin, 2007. "Environmental disclosure and performance reporting in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 185-199, April.
    6. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    7. Wendy Chapple & Jeremy Moon, 2007. "CSR agendas for Asia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(4), pages 183-188, September.
    8. Emran,M. Shahe & Sun,Yan - GSP05, 2015. "Are the children of uneducated farmers doubly disadvantaged ? farm, nonfarm and intergenerational educational mobility in rural China," Policy Research Working Paper Series 7459, The World Bank.
    9. Appleton, Simon & Song, Lina, 2008. "Life Satisfaction in Urban China: Components and Determinants," World Development, Elsevier, vol. 36(11), pages 2325-2340, November.
    10. Guojun He & Jeffrey M. Perloff, 2013. "Does Customer Auditing Help Chinese Workers?," ILR Review, Cornell University, ILR School, vol. 66(2), pages 511-524, April.
    11. John Knight & Sai Ding, 2010. "Why Does China Invest So Much?," Asian Economic Papers, MIT Press, vol. 9(3), pages 87-117, Fall.
    12. Kam Wing Chan, 2010. "The Household Registration System and Migrant Labor in China: Notes on a Debate," Population and Development Review, The Population Council, Inc., vol. 36(2), pages 357-364, June.
    13. Ya Ping Wang & Yanglin Wang & Jiansheng Wu, 2009. "Urbanization and Informal Development in China: Urban Villages in Shenzhen," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 33(4), pages 957-973, December.
    14. Zhong Zhao & Zhaopeng Qu, 2013. "Wage Inequality of Chinese Rural-Urban Migrants Between 2002 and 2007," Working Papers PMMA 2013-04, PEP-PMMA.
    15. Azlan Amran & S. Susela Devi, 2008. "The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 386-404, April.
    16. Qian Liu & Haimin Pan, 2020. "Investigation on Life Satisfaction of Rural-to-Urban Migrant Workers in China: A Moderated Mediation Model," IJERPH, MDPI, vol. 17(7), pages 1-14, April.
    17. Alan de Brauw & Scott Rozelle, 2003. "Household Investment through migration in Rural China," Department of Economics Working Papers 2003-01, Department of Economics, Williams College.
    18. John Knight, 2007. "China, South Africa, and the Lewis Model," WIDER Working Paper Series RP2007-82, World Institute for Development Economic Research (UNU-WIDER).
    19. Emran, M. Shahe & Greene, William H & Shilpi, Forhad, 2015. "When measure matters: coresident sample selection bias in estimating intergenerational mobility in developing countries," MPRA Paper 65920, University Library of Munich, Germany.
    20. Begum, Syeda Shahanara & Deng, Quheng & Gustafsson, Björn, 2012. "Economic growth and child poverty reduction in Bangladesh and China," Journal of Asian Economics, Elsevier, vol. 23(1), pages 73-85.

    More about this item

    Keywords

    corporate social responsibility; profit maximisation; China;
    All these keywords.

    JEL classification:

    • 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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:8349. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.