We examine the effect of the cross-border merger and acquisition (M&A) activities of Chinese firms on their corporate social responsibility (CSR) performance. We find that Chinese acquirers significantly increase CSR performance and CSR spending following cross-border M&As. The legal origins and...

Building and improving the ESG information disclosure system is an important way to achieve the "carbon peaking and carbon neutrality goals". This paper studies the relationship between the basic characteristics of foreign shareholders and ESG based on two-step estimation and PSM. We conclude...

In the literature on corporate social responsibility (CSR) the origin of the equity is seen as one the drivers of CSR. There is evidence of multinational corporations stimulating diffusion of CSR practices in a few emerging economies. There are no similar studies focusing on the Polish economy....