Legal origin and crporate social responsibility around the world

Mehmet Demirbag, Geoffrey T. Wood, Dilshod Makhmadshoev

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A central concern within contemporary socio-economics has been on the relationship between national institutional configurations and firm-level and macro-economic outcomes. In this paper, we assess the relationship between legal origin and a range of correlated indicators of responsible behavior by firms. Specifically, we explore the relationship between national context and the relative tendency to engage in socially responsible investing and voluntary charitable giving. We found that in Common Law contexts, firms are less likely to be socially responsible than their counterparts in Civil Law contexts, other than in the area of charitable giving, where the converse was the case. We explore the reasons for this distinction, and for the different patterns encountered in post- socialist Central and Eastern Europe. Based on the findings, we identify directions for future research.
Original languageEnglish
Number of pages1
JournalAcademy of Management Proceedings
Issue number1
Publication statusPublished - 30 Nov 2017
EventAoM 2017: 77th Annual Meeting of the Academy of Management - Atlanta, United States
Duration: 4 Aug 20178 Aug 2017


  • legal origin
  • comparative institutional analysis
  • charitable giving
  • socially responsible investing
  • corporate social responsibility


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