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학술논문경영경제연구2023.05 발행

How does China’s Confucian culture affect ESG?

How does China’s Confucian culture affect ESG?

이신월(강원대); 장위옥(강원대학교 경영대학); 권종욱(강원대학교)

45권 2호, 79~109쪽

초록

The purpose of this study is to examine how China’s Confucian culture influences corporate environmental, social and governance (ESG). Selecting Chinese A-share listed companies from 2016 to 2020 and based on geographical proximity, provides evidence that Confucian culture is significantly and positively correlated with corporate ESG. That is, companies located in area with a strong Confucian cultural atmosphere perform better in ESG than those in area with a weak Confucian cultural atmosphere. In addition, proportion of foreign ownership in enterprises plays a positive moderating role. These results are stable and after controlling for other factors, the results are still valid

Abstract

The purpose of this study is to examine how China’s Confucian culture influences corporate environmental, social and governance (ESG). Selecting Chinese A-share listed companies from 2016 to 2020 and based on geographical proximity, provides evidence that Confucian culture is significantly and positively correlated with corporate ESG. That is, companies located in area with a strong Confucian cultural atmosphere perform better in ESG than those in area with a weak Confucian cultural atmosphere. In addition, proportion of foreign ownership in enterprises plays a positive moderating role. These results are stable and after controlling for other factors, the results are still valid

발행기관:
경영경제연구소
DOI:
http://dx.doi.org/10.22828/meri.2023.45.2.004
분류:
경영학

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