<abstract> <p>There is a certain correlation between Chinese traditional culture and Chinese enterprises' performance of environmental responsibility, but there is little literature on the relationship between them from an empirical perspective. This paper combs and evaluates the relevant literature from three aspects: the evaluation of the economic and social effects of Chinese traditional culture, the influencing factors of corporate environmental responsibility, and the measurement of culture. Based on the literature review, this paper puts forward the following research enlightenment, that is, future empirical research should be carried out from the perspective of the intensity, effect, and heterogeneity of the impact of Chinese traditional culture on enterprises' fulfillment of environmental responsibility, as well as the moderating factors of the relationship between them.</p> </abstract>
<abstract> <p>In accordance with the theory of informal institutions, culture exerts a crucial influence on the enactment of corporate social responsibility. Based on the two core variables of Chinese traditional culture and corporate environmental responsibility, we designed a panel data model to investigate the impact of Chinese traditional culture on corporate environmental responsibility and its heterogeneity. The findings indicate the following: 1) Chinese traditional culture can promote the performance of corporate environmental responsibility. 2) Chinese traditional culture has a heterogeneous influence on the environmental responsibility of enterprises that depends on the ownership difference of enterprises; that is, the influence of traditional culture on the environmental responsibility of state-owned enterprises is stronger than that of non-state-owned enterprises. 3) Chinese traditional culture has a heterogeneous influence on the environmental responsibility of enterprises according to the difference in industrial pollution levels; that is, traditional culture has a positive correlation with the environmental responsibility of enterprises in heavily polluting industries and a negative correlation with non-heavily polluting industries. 4) Chinese traditional culture has a heterogeneous influence on corporate environmental responsibility according to geographical differences; that is to say, traditional culture promotes the development of corporate environmental responsibility in the central and western regions, and vice versa in the eastern regions.</p> </abstract>
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