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| Does a Religious Atmosphere Impact Corporate Social Responsibility? A Comparative Study Between Taoist and Buddhist Dominated Atmospheres | ||
| 作者 | Shao, Jing (著) ; Zhang, Tianzi (著) ; Lee, Young-Chan (著) ; Xu, Yingbo (著) |
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| 出處題名 | Religions |
| 卷期 | v.14 n.1 |
| 出版日期 | 2023.01 |
| 頁次 | 15 |
| 出版者 | MDIP |
| 出版者網址 | https://www.mdpi.com/ |
| 出版地 | Basel, Switzerland [巴塞爾, 瑞士] |
| 資料類型 | 期刊論文=Journal Article |
| 使用語言 | 英文=English |
| 附註項 | 1. Authors' Affiliation: Qingdao University, China. 2. Young-Chan Lee Dongguk University, Republic of Korea 3. Religions 2023, 14(1), 113. |
| 關鍵詞 | religious atmosphere; corporate social responsibility; corporate philanthropy; environmental investment; Buddhism; Taoism |
| 摘要 | The impact of religion on business has attracted cross-academic attention in recent years. Does the religious atmosphere impact corporate social responsibility (CSR)? This study addressed this question using a sample of Chinese-listed companies from 2010 to 2018. Our findings reveal that firms in regions with a Taoist-dominated religious atmosphere are more charitable and less environmentally invested. In contrast, firms with a Buddhist-dominated religious atmosphere are more ecologically engaged and less charitable. This study extends the literature on the impact of the informal institutional environment on corporate social responsibility by distinguishing the heterogeneity of the impact of Buddhist- and Taoist-dominated religious atmospheres on CSR. It also provides a new perspective for enterprises to formulate corporate social responsibility strategies based on the regional cultural environment. And it also enriches the application of informal institutional theory to the fields of management and religion. |
| 目次 | Abstract 1 Keywords 1 1. Introduction 1 2. Theoretical Background and Hypotheses 3 2.1. Buddhism and Taoism in China 3 2.2. Religious Influence on CSR 4 2.3. Buddhism, Taoism, and CSR 5 2.3.1. Buddhism and CSR 5 2.3.2. Taoism and CSR 7 3. Methodology 8 3.1. Sample and Data 8 3.2. Measures 8 3.2.1. Corporate Philanthropy 8 3.2.2. Environmental Investment 9 3.2.3. Regional Religion Environment 9 3.2.4. Control Variables 9 3.3. Estimation Methods 9 4. Results 9 4.1. Descriptive Statistic and Correlation 9 4.2. Hypothesis Testing 10 5. Discussion 12 References 13 |
| ISSN | 20771444 (E) |
| DOI | 10.3390/rel14010113 |
| 點閱次數 | 154 |
| 建檔日期 | 2023.10.03 |
| 更新日期 | 2023.10.04 |
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