Template-type: ReDIF-Paper 1.0
Author-Name: Becchetti, Leonardo
Author-Email: becchetti@economia.uniroma2.it
Author-Name: Ciciretti, rocco
Author-Email: rocco.ciciretti@uniroma2.it
Author-Name: Conzo, Pierluigi
Author-Email: pierluigi.conzo@unito.it
Author-Workplace-Name: University of Turin
Author-Workplace-Homepage: http://www.est.unito.it/
Title: The Legal Origins of Corporate Social Responsibility.
Abstract: The legal origin literature documents that civil and common law traditions have different impact on rules 
and economic outcomes. 
We contribute to this literature by investigating the relationship between corporate social responsibility and legal
origins. Consistently with the main differences in historical and legal backgrounds and net of industry specific effects, 
the common law origin has a significant and positive impact on the Corporate Governance and Community Involvement
domains, while the French legal tradition of civil law on the Human Resources domain. We also document that the lack of
observable differences in the environmental domain can be explained by firms' progressive convergence to industry
sustainability standards. 
Length: 33 pages
Creation-Date: 2013-10
File-URL: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2013dip/wp_46_2013.pdf
File-Format: Application/PDF
Handle: RePEc:uto:dipeco:201346