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Article

Moderating Effect of Political Embeddedness on the Relationship between Resources Base and Quality of CSR Disclosure in China

1
School of Management, Xi’an Jiaotong University, Xi’an 710049, China
2
Faculty of Management, Open University of the Netherlands, 6419 Heerlen, The Netherlands
3
Faculty of Economics and Business Administration, University of Craiova, 200585 Craiova, Romania
*
Author to whom correspondence should be addressed.
Sustainability 2020, 12(8), 3323; https://doi.org/10.3390/su12083323
Received: 8 March 2020 / Revised: 28 March 2020 / Accepted: 13 April 2020 / Published: 21 April 2020
(This article belongs to the Special Issue Sustainability of Fiscal Policy)
This study investigates the relationship between corporate political embeddedness and the quality of corporate social responsibility (CSR) disclosure for Chinese listed A-share firms. The study applies the legitimacy theory to the diffusion of CSR in Chinese companies, which otherwise have a differentiating characteristic from Western companies: part of their property being owned by the government. We used 21,295 firm-year observations from Chinese listed firms between 2010 and 2016. The findings reveal that political embeddedness moderates the relationship between firms’ resource base and CSR disclosure quality, such that the effect of resource base on CSR quality was found to be weak for firms with a higher level of political embeddedness. Furthermore, firms with a higher level of political embeddedness will disclose CSR with a lower quality, whilst firms with a higher resource base report CSR with a higher quality. The findings of this study contribute significantly to the literature on CSR disclosure by recognizing the positive impact of political embeddedness and resource base on CSR disclosure quality. View Full-Text
Keywords: corporate social responsibility (CSR); disclosure quality; CSR reports; resource base; political embeddedness corporate social responsibility (CSR); disclosure quality; CSR reports; resource base; political embeddedness
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MDPI and ACS Style

Rauf, F.; Voinea, C.L.; Bin Azam Hashmi, H.; Fratostiteanu, C. Moderating Effect of Political Embeddedness on the Relationship between Resources Base and Quality of CSR Disclosure in China. Sustainability 2020, 12, 3323. https://doi.org/10.3390/su12083323

AMA Style

Rauf F, Voinea CL, Bin Azam Hashmi H, Fratostiteanu C. Moderating Effect of Political Embeddedness on the Relationship between Resources Base and Quality of CSR Disclosure in China. Sustainability. 2020; 12(8):3323. https://doi.org/10.3390/su12083323

Chicago/Turabian Style

Rauf, Fawad, Cosmina Lelia Voinea, Hammad Bin Azam Hashmi, and Cosmin Fratostiteanu. 2020. "Moderating Effect of Political Embeddedness on the Relationship between Resources Base and Quality of CSR Disclosure in China" Sustainability 12, no. 8: 3323. https://doi.org/10.3390/su12083323

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