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                <term xml:lang="en">firm default risk</term>
                <term xml:lang="en">corporate social responsibility</term>
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              <p>This paper explores the impact of corporate social responsibility (CSR) on default risk in various institutional contexts. Using CSR scores and credit ratings for 1,153 firms from 45 countries, we find that CSR reduces the firm default risk level and that the effect is stronger in civil law countries, particularly German and Scandinavian law countries, than in common law countries. The environment component of CSR appears to have the highest impact on default risk. The results, which may prove useful to firms in their fight for survival, are robust using various measures and classifications.</p>
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              <p>Cet article explore dans différents contextes institutionnels l’impact de la Responsabilité Sociale des Entreprises (RSE) sur le risque de défaillance. En utilisant les notations de RSE et de crédit de 1153 entreprises dans 45 pays, nous constatons que la RSE réduit le risque de défaillance et que l’effet est plus fort dans les pays de civil law, en particulier de droit allemand et scandinave, que dans les pays de common law. La composante environnementale est celle qui a l’impact le plus fort. Les résultats, utiles aux entreprises pour leur survie, sont robustes à l’usage de différentes mesures et classifications.</p>
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