Open Access Journal Article

The Impact of Enterprise Information Transparency on CSR: Evidence from Listed Companies in China

by Xiaoli Hao a, b, c ,  Ke Li a,*  and  Shufang Wen a
a
School of Economics and Management, Xinjiang University, Urumqi, China
b
Engineering Research Center of Northwest Energy Carbon Neutrality, Ministry of Education, Urumqi, China
c
Center for Innovation Management Research, Xinjiang University, Urumqi, China
*
Author to whom correspondence should be addressed.
JIE  2024 2(3):32; https://doi.org/10.58567/jie02030001
Received: 7 November 2024 / Accepted: 2 December 2024 / Published Online: 31 December 2024
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Abstract

This article analyzes the impact of enterprise information transparency (TRANS) on CSR, while examines intrinsic mechanism, nonlinear relationship as well as the heterogeneous effect, taking the data of Chinese 711 listed enterprises from 2010 to 2020. This article finds: The improvement of TRANS is conducive to the fulfillment of CSR, noticeably there is a nonlinear relationship of inverted "U-shaped". Corporate reputation, internal control and external concerns play a part in mediating the influence of TRANS on CSR. The impact of TRANS varies significantly according to the responsibility orientation of different stakeholders. Multiple heterogeneity analysis reveals there is a more promotional effect in large-scale, non-state-owned and high marketization intensity enterprises. motional effect in large-scale, non-state-owned and high marketization intensity enterprises.

Keywords: Information Transparency; Corporate Social Responsibility; Inverted "U-Shape"; Mediation Effect; Multiple Heterogeneity;
Copyright: © 2024 by Hao, Li and Wen. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) (Creative Commons Attribution 4.0 International License). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

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ACS Style
Hao, X.; Li, K.; Wen, S. The Impact of Enterprise Information Transparency on CSR: Evidence from Listed Companies in China. Journal of Information Economics, 2024, 2, 32. https://doi.org/10.58567/jie02030001
AMA Style
Hao X, Li K, Wen S. The Impact of Enterprise Information Transparency on CSR: Evidence from Listed Companies in China. Journal of Information Economics; 2024, 2(3):32. https://doi.org/10.58567/jie02030001
Chicago/Turabian Style
Hao, Xiaoli; Li, Ke; Wen, Shufang 2024. "The Impact of Enterprise Information Transparency on CSR: Evidence from Listed Companies in China" Journal of Information Economics 2, no.3:32. https://doi.org/10.58567/jie02030001
APA style
Hao, X., Li, K., & Wen, S. (2024). The Impact of Enterprise Information Transparency on CSR: Evidence from Listed Companies in China. Journal of Information Economics, 2(3), 32. https://doi.org/10.58567/jie02030001

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