Do Chinese state subsidies affect voluntary corporate social responsibility disclosure

203 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Low-Carbon City Construction and Corporate Carbon Reduction Performance: Evidence From a Quasi-Natural Experiment in China (2021, background): “In terms of financial resources, we focus on government concessional loans and subsidies, which have been found in previous literature to be related to social and environment-related activities of enterprises (Jung et al., 2016; Lee et al., 2017; Wang et al., 2019a, 2019b).”
ESG and Corporate Financial Performance: Empirical Evidence from China’s Listed Power Generation Companies (2018, methodology): “[26] adopted data from manufacturing companies listed on the Shanghai and Shenzhen stock exchanges from 2008 to 2012 and found that the state subsidy is a determining factor for a company to decide whether to disclose ESG-related data or not.”
China's 'Mercantilist' Government Subsidies, the Cost of Debt and Firm Performance (2018, methodology): “While local governments used to extensively offer tax incentives to subsidize the local firms, this has been abolished since 2007 (Lee et al., 2017).”
Does CSR Influence Firm Performance Indicators? Evidence from Chinese Pharmaceutical Enterprises (2019, background): “Though RKS CSR rating is also another source frequently used in China [62].”