Is Corporate Philanthropy Used as Environmental Misconduct Dressing? Evidence from Chinese Family-Owned Firms

Verfasser / Beitragende:
[Xingqiang Du]
Ort, Verlag, Jahr:
2015
Enthalten in:
Journal of Business Ethics, 129/2(2015-06-01), 341-361
Format:
Artikel (online)
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024 7 0 |a 10.1007/s10551-014-2163-2  |2 doi 
035 |a (NATIONALLICENCE)springer-10.1007/s10551-014-2163-2 
100 1 |a Du  |D Xingqiang  |u Center for Accounting Studies and Accounting Department, School of Management, Xiamen University, No. 422, Siming South Road, 361005, Xiamen, Fujian, China  |4 aut 
245 1 0 |a Is Corporate Philanthropy Used as Environmental Misconduct Dressing? Evidence from Chinese Family-Owned Firms  |h [Elektronische Daten]  |c [Xingqiang Du] 
520 3 |a In this study, I examine the hidden connection between corporate philanthropic giving and corporate environmental misconduct. Using survey data from Chinese family-owned firms, I provide strong and consistent evidence to show that corporate environmental misconduct is significantly positively associated with corporate philanthropic giving, suggesting that some Chinese family-owned firms act philanthropically to divert public attention from their environmentally unfriendly behavior. Moreover, the positive association between corporate environmental misconduct and corporate philanthropic giving is less pronounced for politically connected family-owned firms than for their counterparts. The above results are robust to various sensitivity tests. My findings suggest that environmental misconduct dressing may be an additional motivation for corporate philanthropic giving and that different dimensions of corporate social responsibility may be inherently inconsistent in the given institutional setting. 
540 |a Springer Science+Business Media Dordrecht, 2014 
690 7 |a Corporate philanthropic giving  |2 nationallicence 
690 7 |a Environmental misconduct  |2 nationallicence 
690 7 |a Political connections  |2 nationallicence 
690 7 |a Family-owned firms  |2 nationallicence 
690 7 |a Corporate social responsibility (CSR)  |2 nationallicence 
690 7 |a China  |2 nationallicence 
773 0 |t Journal of Business Ethics  |d Springer Netherlands  |g 129/2(2015-06-01), 341-361  |x 0167-4544  |q 129:2<341  |1 2015  |2 129  |o 10551 
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900 7 |a Metadata rights reserved  |b Springer special CC-BY-NC licence  |2 nationallicence 
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950 |B NATIONALLICENCE  |P 100  |E 1-  |a Du  |D Xingqiang  |u Center for Accounting Studies and Accounting Department, School of Management, Xiamen University, No. 422, Siming South Road, 361005, Xiamen, Fujian, China  |4 aut 
950 |B NATIONALLICENCE  |P 773  |E 0-  |t Journal of Business Ethics  |d Springer Netherlands  |g 129/2(2015-06-01), 341-361  |x 0167-4544  |q 129:2<341  |1 2015  |2 129  |o 10551