TY - CHAP AB - Abstract This paper tests the pollution haven hypothesis by examining the relationship between environmental regulation and foreign investment with consideration of the role of corporate social responsibility, which has so far been neglected. Using multinationals’ investment data from China, our results in general support the pollution haven hypothesis that less stringent environmental regulation is more attractive for multinationals to invest in China, but high social responsibility can counteract attractiveness of weak environmental regulation. VL - 14 SN - 978-1-78441-179-4, 978-1-78441-178-7/1574-8715 DO - 10.1108/S1574-871520140000014017 UR - https://doi.org/10.1108/S1574-871520140000014017 AU - Bu Maoliang AU - Liu Zhibiao AU - Wagner Marcus AU - Yu Xiaohua PY - 2014 Y1 - 2014/01/01 TI - Corporate Social Responsibility and the Pollution Haven Hypothesis: Evidence from Multinationals’ Investment Decision in China☆Reprinted from Bu, Liu, Wagner, and Yu (2013). Corporate social responsibility and the pollution haven hypothesis: evidence from multinationals' investment decision in China. Asia-Pacific Journal of Accounting & Economics, 20(1), 85–99. Reprinted by permission of Taylor & Francis Ltd, www.tandfonline.com on behalf of The City University of Hong Kong and National Taiwan University. T2 - Globalization and the Environment of China T3 - Frontiers of Economics and Globalization PB - Emerald Group Publishing Limited SP - 109 EP - 127 Y2 - 2024/05/11 ER -