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The relationship between public listing, context, multi-nationality and internal CSR

Goergen, Marc, Chahine, Salim, Wood, Geoffrey and Brewster, Chris 2019. The relationship between public listing, context, multi-nationality and internal CSR. Journal of Corporate Finance 57 , pp. 122-141. 10.1016/j.jcorpfin.2017.11.008

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Abstract

Are MNEs more socially responsible, and where is this more likely to occur? Are firms less responsible in emerging or transitional economies, and what impact does the dominant national corporate governance regime have? We explore the association between public listing and the existence of a CSR code within specific institutional settings and assess whether MNEs are any different to their local counterparts, based on an internationally comparative survey. We find that listed firms as well as firms from civil law countries are more likely to have CSR statements. MNEs are also more likely to have CSR statements, independent of their country of origin. While we find consistent evidence of a correlation between the existence of a CSR statement and investment in staff training, the correlation between the former and employee-friendly HRM is weaker.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Publisher: Elsevier
ISSN: 0929-1199
Date of First Compliant Deposit: 4 December 2017
Date of Acceptance: 20 November 2017
Last Modified: 07 Jul 2020 17:15
URI: http://orca-mwe.cf.ac.uk/id/eprint/107053

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