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Abstract

Taking the agricultural companies listed in the A-share markets in Shanghai and Shenzhen as samples, the relationship between customer concentration and corporate social responsibility was studied. In addition, the regulatory role of property rights and regional factors was examined. The results showed that the degree of customer concentration is negatively related to the degree of fulfillment of corporate social responsibility; for companies with different property rights and regions, there are significant differences in the influence of customer concentration on corporate social responsibility. In non-state-owned enterprises and mid-western areas, customer concentration has a greater impact on corporate social responsibility.

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