Liang and Renneboog (2017) examine the relationship between corporate social responsibility (CSR) and a country's legal origin. Using data on 23,000 companies across 114 countries, they find that a firm's CSR rating is strongly correlated with its country's legal origin. Civil law countries, particularly Scandinavian civil law countries, have higher CSR ratings than common law countries. This suggests that legal origin is a stronger determinant of CSR than factors such as political institutions, regulations, or firm performance. Civil law firms are more responsive to CSR shocks, such as scandals and natural disasters, than common law firms. The study also finds that civil law countries have stricter regulations on stakeholder welfare and more state involvement in business, which are associated with higher CSR scores. The results support the idea that CSR is influenced by both firm-level choices and country-level legal and institutional frameworks. The paper concludes that there is a strong link between firm-level CSR and country-level legal origin, which may help explain cross-country variation in CSR.Liang and Renneboog (2017) examine the relationship between corporate social responsibility (CSR) and a country's legal origin. Using data on 23,000 companies across 114 countries, they find that a firm's CSR rating is strongly correlated with its country's legal origin. Civil law countries, particularly Scandinavian civil law countries, have higher CSR ratings than common law countries. This suggests that legal origin is a stronger determinant of CSR than factors such as political institutions, regulations, or firm performance. Civil law firms are more responsive to CSR shocks, such as scandals and natural disasters, than common law firms. The study also finds that civil law countries have stricter regulations on stakeholder welfare and more state involvement in business, which are associated with higher CSR scores. The results support the idea that CSR is influenced by both firm-level choices and country-level legal and institutional frameworks. The paper concludes that there is a strong link between firm-level CSR and country-level legal origin, which may help explain cross-country variation in CSR.