Culture and Sustainability: Evidence from Tea Culture and Corporate Social Responsibility in China

被引:3
|
作者
Mao, Lina [1 ]
Sun, Guangfan [2 ]
He, Yining [3 ]
Chen, Huixia [2 ,4 ]
Guo, Changwei [2 ]
机构
[1] Commun Univ Zhejiang, Sch Cultural Creat & Management, Hangzhou 310018, Peoples R China
[2] Renmin Univ China, Sch Business, Beijing 100872, Peoples R China
[3] Zhejiang Shuren Univ, Sch Management, Hangzhou 310015, Peoples R China
[4] City Univ Hong Kong, Coll Business, Hong Kong 999077, Peoples R China
关键词
corporate sustainability; Chinese tea culture; CSR; informal institution; female executives; INDEPENDENT DIRECTORS; CSR DISCLOSURES; DETERMINANTS; PERFORMANCE; ENTERPRISES; COUNTRIES; HEALTH; BOARD; WOMEN; FIRMS;
D O I
10.3390/su16104054
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
We aim to explore the prerequisites for corporate sustainability from the perspective of non-formal institutions such as culture. Specifically, we seek to investigate whether and how Chinese tea culture influences corporate social responsibility (CSR). We have developed an OLS regression model to examine the relationship between tea culture and CSR, and our findings indicate that local tea culture yields positive effects. To address endogeneity concerns related to this correlation, we employed the local geographic slope as an instrumental variable for tea culture. Subsequent research highlights that the female executive, serving as a mediator variable, represents the primary mechanism influenced by tea culture. Furthermore, our study demonstrates that tea culture exerts a more significant impact on small and medium-sized enterprises as well as state-owned enterprises. Overall, this research contributes to the literature on the determinants of CSR from the vantage point of informal institutions, offering a fresh perspective for exploring the economic ramifications of tea culture for both academia and practitioners. Moreover, it furnishes valuable insights for advancing the sustainable development of enterprises.
引用
收藏
页数:17
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