This paper explores how cross-country differences in empathy can explain variations in corporate social responsibility (CSR). We show that empathy is positively associated with overall CSR, as well as with its social and environmental components. Our results are robust to using the two components of empathy, empathic concern and perspective taking. Our findings are further corroborated by evidence from a quasi-natural experiment based on the 2004 Indian Ocean earthquake. We find that during the year of the disaster and the following year, firms located in countries with high levels of empathy donated more money than firms located in countries with less empathy.

中文翻译：

---

同理心对企业社会责任有影响吗？来自新兴市场的证据

本文探讨了移情中的跨国差异如何解释企业社会责任（CSR）的差异。我们表明，同理心与总体企业社会责任以及其社会和环境因素成正相关。我们的结果对于使用共情，共情关注和观点采择这两个组成部分是稳健的。基于2004年印度洋地震的一次准自然实验的证据进一步证实了我们的发现。我们发现，在灾难年和次年，同情程度较高的国家的公司比同情程度较低的国家的公司捐款更多。