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| The Research on the Impact of Geographical Distance on Corporate Social Responsibility |
| LI Xinrong，MENG Mengmeng，LEI Jiasu |
| 1.Tsinghua University, Beijing, China; 2. Beijing University of Posts and Telecommunications, Beijing, China |
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Abstract In the context of China’s transition economy, geographical distance means information asymmetry and institutional pressure heterogeneity. Based on the signal theory, this study takes Chinese listed companies from 2010 to 2017 as samples, and uses the random effects model to explore the impact of the geographical distance between enterprises and government regulators on corporate social responsibility (CSR), as well as the moderating effect of institutional environment and high-speed railway lines on the above relationship. The results show that geographical distance has a significant negative impact on CSR performance, and a better institutional environment and more channels of high-speed rail lines can alleviate the above relationship.
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Received: 24 January 2021
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