Board interlock and the diffusion of corporate social responsibility among Chinese listed firms

Ding, Haoyuan; Hu, Yichuan; Yang, Xin; Zhou, Xiaoyu

doi:10.1007/s10490-021-09767-9

Cited by 13 publications

(16 citation statements)

References 96 publications

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“…These two dimensions describe CSR disclosure from different aspects. First, from the perspective of definition, scope dimension horizontally describes the number of CSR fields that target firm disclosures in multiple CSR fields, and it represents the source of the firm's legitimacy (Ding et al, 2021; Zhang et al, 2020c). By contrast, emphasis dimension vertically evaluates the overall effort the target firm pays to each CSR field to address stakeholders' concern and show goodwill to stakeholders (Ding et al, 2021; Zhang et al, 2020c).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…First, from the perspective of definition, scope dimension horizontally describes the number of CSR fields that target firm disclosures in multiple CSR fields, and it represents the source of the firm's legitimacy (Ding et al, 2021; Zhang et al, 2020c). By contrast, emphasis dimension vertically evaluates the overall effort the target firm pays to each CSR field to address stakeholders' concern and show goodwill to stakeholders (Ding et al, 2021; Zhang et al, 2020c). Emphasis dimension also refers to the number of CSR projects that a target firm has carried out in each CSR field, and it captures whether the firm adopts a differentiated CSR strategy (Ding et al, 2021; Zhang et al, 2020c).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…To answer the research questions and fill in the research gap mentioned above, this study draws on the literature on the cost of legitimacy management and examines how mandatory CSR disclosure affects the scope and emphasis of CSR disclosure. Specifically, scope dimension refers to the number of different CSR fields that a target firm has disclosed, whereas emphasis dimension refers to how much effort the target firm pays to each CSR field to address stakeholder concerns (Ding, Hu, Yang, & Zhou, 2021; Zhang et al, 2020c). Institutional theory indicates that conforming to government regulations grants firm legitimacy and failing to conform threatens firms’ legitimacy and may lead to penalties (Greenwood, Raynard, Kodeih, Micelotta, & Lounsbury, 2011; Hannan, 2010; Meyer & Rowan, 1977).…”

Section: Introductionmentioning

confidence: 99%

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How and When Does Mandatory CSR Disclosure Affects Firms’ CSR Disclosure Strategy?

Zhang

Chen

2023

Manag. Organ. Rev.

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Research on corporate social responsibility (CSR) disclosure recognizes the importance of the government and examines how firms respond to government CSR regulations. However, little attention is given to how government regulations affect firms’ disclosure strategy in multiple fields of CSR. Based on institutional theory, this study proposes that mandatory CSR disclosure increases the legitimacy management cost for firms, and thus firms disclose more CSR scope to gain legitimacy and less CSR emphasis to reduce costs. Using data from Chinese A-share listed firms in 2008–2018, this study finds that mandatory CSR disclosure is positively related to CSR scope but negatively related to CSR emphasis. In addition, firm visibility strengthens the aforementioned positive and negative relations, whereas market competition weakens the relation between mandatory CSR disclosure and CSR emphasis. This study contributes to the literature on CSR disclosure and studies on organizational responses to the government mandate.

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Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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How and When Does Mandatory CSR Disclosure Affects Firms’ CSR Disclosure Strategy?

Zhang

Chen

2023

Manag. Organ. Rev.

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“…The relevance of internal CSR, i.e. activities that improve the well-being of employees (De Roeck & Maon, 2018;Jamali et al, 2020), has been amplified over the past years as Western companies nowadays require their Chinese suppliers to adhere to social and labor standards (Ding et al, 2021;Yin & Zhang, 2012). In addition, the Chinese government has been exerting considerable pressure on companies to practice (internal) CSR through various regulatory initiatives and the introduction of the social credit system for businesses (De Jonge, 2021;Ervits, 2021;Hofman et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Internal CSR and blue-collar workers’ attitudes and behaviors in China: a combination of a cross-sectional study and a field experiment

et al. 2022

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While a positive relationship between corporate social responsibility (CSR) and employee outcomes has been widely researched, most studies have been conducted in a Western context and for white-collar employees. Thus, little is known about Chinese blue-collar workers’ reactions to CSR. In two studies, we investigated the outcomes of internal CSR for blue-collar workers in the Chinese manufacturing industry. In the cross-sectional study, we found that perceived internal CSR is positively related to job satisfaction, trust in management, and perceived supervisory support. To further disentangle cause-and-effect relationships, we conducted a field experiment. The results show that internal CSR information increases performance quantity and lowers complaints, but also lowers performance quality and does not affect workers’ voice behavior. Our results further reveal that workers’ attitudes toward ethics and social responsibility are an important moderator which strengthens some of the hypothesized effects.

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“…Así, una visión racional y económica abordan las necesidades de obtener recursos que presentan escasez de proveedores o incluso de los propios productos (Brass et al, 2004;Withers et al, 2012). En este contexto se presenta el fenómeno board interlock, que consiste en la presencia de un mismo director o consejero compartido por más de una empresa al mismo tiempo (Mizruchi, 1996), lo que contribuye al mantenimiento de una relación estrecha entre las empresas (Ding et al, 2021;Hernandez et al, 2015).…”

Section: Introductionunclassified

Redes interorganizacionales e interpersonales: el flujo de información estratégica entre empresas competidoras

Bitencourt-Fortes

Wegner

Peña-Ramírez

2022

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Las conexiones entre empresas denominadas board interlock permiten obtener recursos y crear relaciones. Esta práctica, sea intencionada o no, genera conexiones que involucran el núcleo estratégico de la empresa. Así, existe un canal para el flujo de información estratégica, incluso entre competidores. Estudios previos han identificado la creación de estas conexiones, pero sin explorar a nivel de los individuos. Mediante un análisis de redes sociales (n=2184), se presentan resultados que contribuyen a identificar diferentes contextos nacionales (Estados Unidos y Alemania), donde las redes interpersonales tienen estructuras similares, aunque las redes interorganizacionales son estructuralmente diferentes. Este hallazgo es fundamental para mapear el control acerca del flujo de información estratégica. Finalmente, se identifica un nuevo papel de intermediaciones en tríadas a partir del análisis contextual de la figura del bróker en una relación de board interlock.

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Board interlock and the diffusion of corporate social responsibility among Chinese listed firms

Cited by 13 publications

References 96 publications

How and When Does Mandatory CSR Disclosure Affects Firms’ CSR Disclosure Strategy?

How and When Does Mandatory CSR Disclosure Affects Firms’ CSR Disclosure Strategy?

Internal CSR and blue-collar workers’ attitudes and behaviors in China: a combination of a cross-sectional study and a field experiment

Redes interorganizacionales e interpersonales: el flujo de información estratégica entre empresas competidoras

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