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Open AccessFeature PaperArticle

Legal Origins and Corporate Social Responsibility

Department of Economics and Finance, University of Rome Tor Vergata, 00135 Rome, Italy
Department of Economics and Statistics “Cognetti de Martiis”, University of Turin, 10155 Turin, Italy
Collegio Carlo Alberto, 10122 Turin, Italy
Author to whom correspondence should be addressed.
Sustainability 2020, 12(7), 2717;
Received: 5 March 2020 / Revised: 26 March 2020 / Accepted: 27 March 2020 / Published: 30 March 2020
The legal origin literature documents that civil and common law traditions have different impacts on economic outcomes. We contribute to this literature by formulating and testing hypotheses on the effect of legal origins on corporate social responsibility, overall and in different specific dimensions. We find that, net of industry-specific effects, companies in common law countries score higher in corporate governance and community involvement, while those in countries belonging to the French legal tradition of civil law do better in human resources. We also observe no significant differences in terms of environmental protection among companies in civil and common law countries, which we attribute to a progressive convergence towards common industry sustainability standards. View Full-Text
Keywords: legal origins; corporate social responsibility; common law; environmental standards; corporate governance; civil law legal origins; corporate social responsibility; common law; environmental standards; corporate governance; civil law
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MDPI and ACS Style

Becchetti, L.; Ciciretti, R.; Conzo, P. Legal Origins and Corporate Social Responsibility. Sustainability 2020, 12, 2717.

AMA Style

Becchetti L, Ciciretti R, Conzo P. Legal Origins and Corporate Social Responsibility. Sustainability. 2020; 12(7):2717.

Chicago/Turabian Style

Becchetti, Leonardo; Ciciretti, Rocco; Conzo, Pierluigi. 2020. "Legal Origins and Corporate Social Responsibility" Sustainability 12, no. 7: 2717.

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