Scholarlink

<p>This study examines the social impact of firms’ Targeted Pairing Assistance (TPA) practices in China, an important yet underexplored aspect of Corporate Social Responsibility (CSR). Leveraging a quasi-natural experiment based on China’s 2016 disclosure mandate for poverty alleviation engagement, this study finds that TPA increases individual income and reduces poverty rates in paired counties, with results robust to endogeneity concerns. Mechanism tests reveal that TPA alleviates poverty through financial empowerment and industrial development, while heterogeneity analyses show stronger effects in counties with greater economic complexity and formal poverty designation under national policies. Moreover, we document a positive spillover effect of TPA on local entrepreneurship. This study addresses the gap in CSR literature by evaluating whether corporate poverty alleviation programs generate measurable social impacts, providing a more granular perspective on the social dimension of CSR.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Do corporate social responsibility practices alleviate poverty? Evidence from firms’ targeted pairing assistance with counties

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年2月23日

查看全文
  • Zixun Zhou,
  • Xinyu Zhou,
  • Xuezhi Zhang,
  • Wei Chen

摘要

This study examines the social impact of firms’ Targeted Pairing Assistance (TPA) practices in China, an important yet underexplored aspect of Corporate Social Responsibility (CSR). Leveraging a quasi-natural experiment based on China’s 2016 disclosure mandate for poverty alleviation engagement, this study finds that TPA increases individual income and reduces poverty rates in paired counties, with results robust to endogeneity concerns. Mechanism tests reveal that TPA alleviates poverty through financial empowerment and industrial development, while heterogeneity analyses show stronger effects in counties with greater economic complexity and formal poverty designation under national policies. Moreover, we document a positive spillover effect of TPA on local entrepreneurship. This study addresses the gap in CSR literature by evaluating whether corporate poverty alleviation programs generate measurable social impacts, providing a more granular perspective on the social dimension of CSR.