How Does Corporate Party Committee Governance Affect Charitable Donations? Evidence from Heavy-Pollution Industries in China
نویسندگان
چکیده
Charitable donations are an effective way for heavy-pollution industries to reduce their environmental reputation risk. In China, the communist party committees within corporations play a key role in decisions regarding charitable donations. However, relatively little is known about relationship between governance of corporate and Using data from Chinese listed firms 2013 2018, we found that committee enhanced willingness donate increase amount significantly. The effect on intention was pronounced non-state-owned enterprises (NSOEs), whereas state-owned (SOEs). Party increased regions with higher level marketization, but it reduced firms/industries high degree monopoly. Our findings provide insight decisive industries.
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ژورنال
عنوان ژورنال: Sustainability
سال: 2021
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su132112242