Responsibility Escalation: A Windfall for Cross‐Border E‐Commerce Pilot Areas.
As globalization and informatization progress, businesses have transitioned from solely pursuing economic interests to actively embracing social responsibility. However, in‐depth exploration of the marginal effect of urban policies on corporate social responsibility (CSR) disclosure is still relativ...
| Publicado en: | Business Ethics, the Environment & Responsibility Vol. 35; no. 1; pp. 444 - 467 |
|---|---|
| Autores principales: | , , , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Jan2026
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=190550733&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 190550733 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 26946416 MSRV jtl: Business Ethics, the Environment & Responsibility issn: 26946416 maglogo: N pubinfo: dt: Jan2026 vid: 35 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 190550733 10.1111/beer.12798 ppf: 444 ppct: 23 formats: tig: atl: Responsibility Escalation: A Windfall for Cross‐Border E‐Commerce Pilot Areas. aug: au: Feng, Lingbing Huang, Dasen Zhou, Cheng Xie, Junyu affil: School of Statistics and Data Science, Jiangxi University of Finance and Economics, Nanchang, China Institute of Statustics, Jiangxi University of Finance and Economics, Nanchang, China School of Digital Economics, Jiangxi University of Finance and Economics, Nanchang, China School of Finance, Jiangxi University of Finance and Economics, Nanchang, China School of Finance, Zhongnan University of Economics and Law, Wuhan, China su: Social responsibility of business Responsibility Economic competition Urban policy Cross-border e-commerce Supervision Sustainability sug: subj: Social responsibility of business Responsibility Economic competition Urban policy Administration of Urban Planning and Community and Rural Development Cross-border e-commerce Supervision Sustainability keyword: corporate social responsibility disclosure cross‐border e‐commerce pilot areas generalized random forest corporate social responsibility disclosure cross‐border e‐commerce pilot areas generalized random forest ab: As globalization and informatization progress, businesses have transitioned from solely pursuing economic interests to actively embracing social responsibility. However, in‐depth exploration of the marginal effect of urban policies on corporate social responsibility (CSR) disclosure is still relatively limited. This paper employs the establishment of cross‐border e‐commerce comprehensive pilot areas as a quasi‐natural experiment to investigate the impact of these policies on CSR disclosure and the underlying mechanisms. It is found that these policies significantly promote CSR disclosure by increasing industry competition and strengthening external supervision pressure. The heterogeneity analysis of grouping tests shows that the attributes of high‐tech and heavily polluting industries strengthen the policy effect. The generalized random forest algorithm reveals the conditional average treatment effect (CATE) of these policies and finds that firm characteristics do not exhibit a simple linear relationship with CATE. These findings offer theoretical and practical implications for policymakers and corporate managers aiming to foster sustainable business practices. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
|---|