Religious Values Motivating CSR: An Empirical Study from Corporate Leaders' Perspective

被引:18
|
作者
Xu, Bo [1 ]
Ma, Linlin [2 ]
机构
[1] Harbin Inst Technol, Sch Econ & Management, Shenzhen 518055, Guangdong, Peoples R China
[2] Peking Univ, HSBC Business Sch, Shenzhen 518055, Guangdong, Peoples R China
关键词
Religious value; Religious school attendance; Corporate social responsibility; SOCIAL-RESPONSIBILITY; UPPER ECHELONS; MANAGERS; IMPACT; PATTERNS; DECISION; BEHAVIOR; MATTER;
D O I
10.1007/s10551-020-04688-x
中图分类号
F [经济];
学科分类号
02 ;
摘要
Using a panel data of 806 U.S. firms from 2006 to 2015, we find that in their ratings of corporate social responsibility (CSR) performance, firms with top managers who attended religiously affiliated schools outperform their peers with no such managers. The positive relationship between religious school attendance (RSA) and CSR performance is stronger among firms with lower level of community religiosity or less external monitoring (e.g., fewer analysts following or institutional investors). Our findings lend support to early theoretical work that suggests managerial CSR-oriented values (e.g., religious values) can be key motivating factors for CSR initiatives.
引用
收藏
页码:487 / 505
页数:19
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