论文标题：Global corporate social responsibility reporting regulation

发表时间：2021年10月6日(online)

论文所有作者：文惠（第一作者）、George Deltas（通讯作者）

期刊名及所属分类：Contemporary Economic Policy(SSCI)

英文摘要：Corporate social responsibility (CSR) has steadily grown in importance. We show government regulation on corporate reporting of CSR, aimed to spur its growth and increase transparency, has grown in tandem. Such reporting regulation is more readily observable than CSR itself and can be used as a proxy for the latter. We show that larger economies with higher institutional capacity find it easier to develop reporting regulations, and that international influences and local pollution increase concerns are important contributing factors. We show that such regulation also increases CSR, even after accounting for common unobserved factors that may affect both.