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The impact of Confucianism, Taoism, and Buddhism on CSR practices in family businesses in China

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Abstract

This study investigates the impact of Chinese traditional culture on corporate social responsibility (CSR) practices in family businesses in China. Chinese traditional culture is captured by Confucianism, Taoism, or Buddhism. Multiple regression analysis was run on a panel dataset of CSR spending of family firms listed on Shanghai or Shenzhen Stock Exchanges in China for the period from 2008 to 2019, measured by R&D spending, staff expenditure, revenue, and cash donations. The empirical results show that family businesses with Buddhist and Taoist cultures invest more in R&D, better fulfilling quality responsibility. Family firms advocating Buddhism make more cash donations, taking more philanthropic responsibility. However, traditional cultures do not have statistically significant effects on employee responsibility and financial responsibility. The mcain contribution of this paper is to encourage family firms in China to adopt CSR practices suitable to the culture it advocates.

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Acknowledgements

We greatly appreciate China Stock Market & Accounting Research (CSMAR) Database for the generosity in providing the report they produce. We are grateful to the respectable reviewers and the editors of the Asian Business & Management for helpful comments and suggestions to help us improve the work. We also would like to thank College of International Studies of Sichuan University, Faculty of Economics and Management of Universiti Kebangsaan Malaysia, and Nottingham Business School of Nottingham Trent University and Sichuan Federation of Social Science Association for their support.

Funding

This work was funded by a grant from the Sichuan Federation of Social Science Association under Grant Number SC21C021.

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  1. College of International Studies, Sichuan University, No. 24 South Section 1, Yihuan Road, Chengdu, 610065, China

    Rongjia Su

  2. Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Selangor, Malaysia

    Dianjie Liang

  3. School of Public Administration, Sichuan University, No. 24 South Section 1, Yihuan Road, Chengdu, 610065, China

    Weili Teng

  4. Nottingham Business School, Nottingham Trent University, Shakespeare Street, Nottingham, NG1 4FQ, UK

    Weili Teng

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Su, R., Liang, D. & Teng, W. The impact of Confucianism, Taoism, and Buddhism on CSR practices in family businesses in China. Asian Bus Manage 22, 1394–1417 (2023). https://doi.org/10.1057/s41291-022-00211-4

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