Language diversity, social trust, and corporate environmental performance

IF 8 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-02-05 DOI:10.1016/j.bar.2025.101589

Xin Cui , Shengnan Li , Jing Liao , John W. Goodell , Yueshan Li

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引用次数: 0

Abstract

We examine the impact of regional language diversity on corporate environmental performance. identifying a significant negative relationship. Our findings remain robust after addressing endogeneity concerns using strategies such as multiple fixed effects model, PSM and controlling for omitted variables. Leveraging manually collected data on China's clans and genealogies, we construct a unique instrumental variable for language diversity, further confirming our results. Additional analysis shows that the negative impact is stronger in regions with lower marketization and for firms with poor audit quality. Mechanism tests suggest that language diversity erodes social trust, a vital component of social capital, thereby weakening corporate environmental commitments. These findings highlight the challenges of enhancing environmental performance in linguistically diverse regions and underscore the importance of social trust in driving environmental protection.

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语言多样性、社会信任和企业环境绩效

我们研究了区域语言多样性对企业环境绩效的影响。确定显著的负相关关系。在使用多重固定效应模型、PSM和控制遗漏变量等策略解决内生性问题后，我们的研究结果仍然稳健。利用人工收集的中国氏族和家谱数据，我们构建了一个独特的语言多样性工具变量，进一步证实了我们的结果。进一步的分析表明，在市场化程度较低的地区和审计质量较差的公司，负面影响更大。机制测试表明，语言多样性侵蚀了社会信任，这是社会资本的重要组成部分，从而削弱了企业的环境承诺。这些发现突出了在语言多样性地区提高环境绩效所面临的挑战，并强调了社会信任在推动环境保护方面的重要性。

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来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.