问号屋：如何构建美国企业CSR违规变量？

文献来源CSR_VIOLATION：Indicator that equals 1 if firm i had at least one violation (regardless of the penalizing agency or fine amount) in year t. 【ViolationTracker】CSR_VIOLATION as outcome variable. CSR_VIOLATION is an indicator variable that equals 1 for suppliers with at least one compliance violation in year t. Our inferences remain the same when we use the log of the number of violations per firm-year and the log of the US dollar amount of penalties for violations per firm-year, respectively, as dependent variables. Darendeli, A., et al. (2022). The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage. Journal of Accounting and Economics. （完） ………………………………