Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China

• Main Authors: XUE, Xingnan, WANG, Liwen, HU, Nan
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2024
• Subjects: China; Corporate social responsibility; Disclosure similarity; Economic policy uncertainty; Asian Studies; Databases and Information Systems; Economic Policy
• Online Access: https://ink.library.smu.edu.sg/sis_research/8659
• Institution: Singapore Management University

This study investigates how economic policy uncertainty affects within-firm corporate social responsibility (CSR) disclosure over time. Based on the institutional perspective, we propose that facing higher economic policy uncertainty, firms likely issue CSR reports that are similar to their own past...