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| Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter? | ||
| 作者 | Du, Xingqiang (著) ; Jian, Wei (著) ; Zeng, Quan (著) ; Du, Yingjie (著) |
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| 出處題名 | Journal of Business Ethics |
| 卷期 | v.124 n.3 |
| 出版日期 | 2014.10 |
| 頁次 | 485 - 507 |
| 出版者 | Springer |
| 出版者網址 | https://link.springer.com/ |
| 出版地 | Berlin, Germany [柏林, 德國] |
| 資料類型 | 期刊論文=Journal Article |
| 使用語言 | 英文=English |
| 關鍵詞 | Corporate environmental responsibility (CER); Polluting industries; Religion; Buddhism; Law enforcement index; Business ethics; China |
| 摘要 | Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China's most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms' registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, we provide strong and robust evidence that Buddhism is significantly positively associated with CER. This finding is consistent with the following view: Buddhism can serve as social norms to evoke the consciousness of social responsibility, and thereof strengthen CER. Our findings also reveal that the positive association between Buddhism and CER is attenuated for firms with higher law enforcement index. The results are robust to various measures of Buddhism and a variety of sensitivity tests. |
| 目次 | Abstract 485 Keywords 485 Introduction 485 Institutional Background, Literature Review, and Hypothses Development 487 Corporate Environmental Protection in China 487 Religion and Buddhism in China 487 Research Hypothsis 488 Sample, Variables, and Descriptive Statistics 490 Sample and Data Sources 490 Corporate Environmental Responsibility 490 Diffusion of Buddhism 492 LAW 492 Control Variables 492 Descriptive Statistics 493 Pearson Correlation Analysis 493 Empirical Results 495 Multivariate Tests for Hypothesis 1 495 Multivariate Tests for Hypothesis 2 498 Robustness Checks Using Other Buddhism Variables 498 Other Robustness Checks 501 Summary and Conclusions 503 Appendix 504 References 505 |
| ISSN | 01674544 (P); 15730697 (E) |
| 點閱次數 | 79 |
| 建檔日期 | 2023.10.27 |
| 更新日期 | 2023.10.27 |
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