Does State Ownership Impact Corporate Social Responsibility (CSR): A Literature Review on Country Governance
Chronological data
Date of first publication2026-07-17
Date of publication in PubData 2026-08-25
Language of the resource
English
Abstract
This literature review is the first to focus on how country governance moderates the relationship between state ownership andcorporate social responsibility (CSR) outcomes, given the mixed research results. Earlier research has predominantly focusedon how state ownership affects CSR performance in regimes lacking Organization for Economic Cooperation and Development(OECD) membership. Our theoretical framework contrasts with our findings, which show clear indications that state ownershipand CSR performance positively impact Chinese firms. We emphasize the significant limitations of previous studies and offer arange of recommendations for future research designs.
Keywords
Corporate Governance; CSR Performance; CSR Reporting; Principal Agent Theory; Stakeholder Theory; State Ownership
