ArticleFrontiers in psychology2022
Board Network and CSR Decoupling: Evidence From China.
Article in Frontiers in psychology, 2022. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.
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Who cites it
1 citing paper in PubMed, 16 citations in OpenAlex.
- Air Pollution and Corporate Green Financial Constraints: Evidence from China's Listed Companies.International journal of environmental research and public health · 2022Article
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Authors and funding
5 authors at 1 institution in 1 country.
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Abstract
This paper investigates the influence of board network centrality on corporate social responsibility (CSR) decoupling. CSR decoupling refers to the gap between corporate internal and external actions in CSR practices. Specifically, we measure CSR decoupling as the difference between corporate social disclosure (CSD) and corporate social performance (CSP). This paper uses a sample of Chinese A-share listed firms during 2009-2018, takes the technical dimension score (T-score) and content dimension score (C-score) of RKS ratings as proxies of CSD and CSP, and obtains CSR decoupling as the difference between CSD and CSP. Our results show that (1) board network centrality is positively related to over-decoupling in the pre-adoption period (2009-2014) of the new environmental law but negatively related to over-decoupling in the post-adoption period (2015-2018) and (2) centrality is not related to under-decoupling in the pre-adoption period but a significantly positive related in the post-adoption period. Our finding reveals a complex role of the board network in CSR practices in China.
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