How can Chinese companies improve the quality of their corporate social responsibility information disclosure? A cross-level confgurational approach

Abstract

Although more businesses are actively or passively disclosing social responsibility information, few studies have focused on the impact of multifactor combinations on the quality of corporate social responsibility (CSR) information disclosure. Given the causal complexity of CSR information disclosure, a configurational analysis that focused on China's listed companies was investigated using fuzzy-set qualitative comparative analysis (fsQCA). The results show that there are two types of paths to generate high CSR information disclosure quality: “strict context - strong capability” and “strict context - strong capability - high attention”. A crucial factor leading to high-quality disclosure differences in CSR information disclosure quality is the combination of media attention and internal control. Strict government regulation has a higher impact on firms' CSR information disclosure in polluting industries. The research conclusions contribute to exploring paths to improve CSR information disclosure quality from the configuration perspective, as well as the causes of the quality difference of CSR information disclosure. In addition, this study also provides a theoretical basis for the effectiveness of government regulation on the CSR information disclosure of heavily polluting enterprises and provides a direction for the future development of CSR management in China.