170460 20260422085545.0 doi 10.1177/00076503261428213 sideral 148882 ART-2026-148882 eng Díaz-Portugal, Celia Political Institutions and Corporate Citizenship: The Impact on Corporate Social Responsibility 2026 The influence of political institutions on corporate behavior has emerged as a hot topic, with special attention paid to those institutions that shape a country’s level of democracy. Building on institutional and corporate citizenship theories, this study explores how formal (i.e., electoral pluralism, government functioning, civil liberties) and informal (i.e., political culture, citizen participation) political institutions associated with the democratic level of a country impact corporate social responsibility (CSR). Drawing on 27,694 firm-year observations from 2016 to 2023, across 4,072 firms in 63 countries, we find that companies operating in political systems with robust electoral processes, strong civil liberties, and high levels of political participation tend to engage more actively in CSR. These results show the important role of those political institutions that underpin democracy in corporate responsible behavior. Access copy available to the general public Unrestricted info:eu-repo/semantics/openAccess by https://creativecommons.org/licenses/by/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion González, Minerva Universidad de Zaragoza (orcid)0000-0002-2143-2764 Pérez-Cornejo, Clara 4012 650 Universidad de Zaragoza Dpto. Direcc.Organiza.Empresas Área Organización de Empresas BUSINESS & SOCIETY BUSINESS & SOCIETY 0007-6503 644564 http://zaguan.unizar.es/record/170460/files/texto_completo.pdf Postprint 1026197 http://zaguan.unizar.es/record/170460/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:170460 articulos driver 2026-04-22-08:32:52 ARTICLE