Disaster information content is an objective mapping of disaster situations,social response,and public opinions.Social response to emergency is an important mechanism for implementing and guaranteeing emergency manage...Disaster information content is an objective mapping of disaster situations,social response,and public opinions.Social response to emergency is an important mechanism for implementing and guaranteeing emergency management of major natural hazard-related disasters.Understanding how disaster information content affects social response to emergencies is helpful for managing risk communication and efficient disaster response.Based on the 2008 freezing-rain and snowstorm disasters in southern China,this study used Python to extract 7,857 case-related media reports and applied natural language processing for text analysis.It used three typical cases to identify and analyze disaster media report content and the relationship between these reports and the social response to the emergency.Eight categories of disaster response-such as prewarning and forecasting,announcements by the authorities,and social mobilization-appeared in the disaster information in the media,along with disaster impact information,that is,real-time disaster status.Disaster response information and an appropriate amount of disaster impact information played important roles in prewarning,disaster relief,public opinion guidance,and social stability maintenance and can serve important functions in communicating with all stakeholders of emergency management,assisting or influencing emergency departments or individuals in decision making,and eliminating "information islands." Empathy caused the general public to become "disaster responders" through receiving information.Rumors and an excess of negative information may have a perverse amplification effect on public opinion and increase the unpredictability of the disaster situation and the risk of social crisis.展开更多
This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises...This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises and conducts an in-depth analysis of the problems and influencing factors related to the social responsibility aberrations of online audiovisual enterprises. Drawing upon social responsibility theory and collaborative governance theory, this research constructs a social responsibility guidance and governance system guided by the public, supported by the voluntary fulfillment of responsibilities by online audiovisual enterprises, and based on the collaborative participation of diverse stakeholders. It explores and optimizes the implementation pathways of this system, providing theoretical support and practical guidance for promoting the sustainable development of online audiovisual enterprises. Furthermore, it aims to contribute to the creation of a harmonious Internet ecosystem.展开更多
Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analy...Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analysis using the least-squares method for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018.Methodology:We employed Ordinary Least Squares Regression for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018 using EViews software version-8.Moreover,we conducted descriptive analysis and correlations using SPSS software.We considered CSRI and CSRPI as the indicators of corporate social responsibility,dividend per share and stock dividend as a proxy of dividend policy,LEV(leverage),and non-performing loan to total loan as the indicators of financial risk,and lastly,Z score as the indicator of financial stability.Findings:Studies have shown that banks prioritizing social responsibility tend to pay dividends to their shareholders more frequently and consistently than banks that do not.In particular,banks that invest heavily in corporate social responsibility(CSR)tend to maintain a stable dividend payout,which can help address agency problems that arise from overinvestment in the CSR sector.Additionally,we found that banks that make huge expenditures on CSR also seem to have a low eagerness for risk-taking.Again,we found that the financial stability of a socially responsible bank is high and stable enough,which will help efficiently handle the bank’s financial risks,reduce price fluctuations,and increase financial assets that generally influence a bank’s monetary stability.Implications:Banks implementing fruitful CSR strategies can produce substantial shareholder advantages through high dividend payout levels.An expansion in CSR-related expenditure does not prompt a cut-down or reduce the portion of income paid out as dividends to shareholders.Therefore,the Output of our study will help provide critical information and a thorough understanding of corporate social responsibility and its association with the dividend policy,risk,and financial stability in the banking sector.This will also be useful to the researcher,students,and corporate policymakers while making a critical decision about whether a firm should make expenditures on CSR purposes,how it impacts a firm’s dividend decision,and its connection with its overall risk and financial stability.According to the study,corporate social responsibility should be integrated into a firm’s mission and strategy rather than appearing to be a mere act of generosity.Originality/Value:This study uniquely considers CSR,dividend policy,risk,and financial stability simultaneously in a developing country.Besides,the three-dimensional measures of CSR used in the research focused on developing the economy are a precious contribution.展开更多
This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 202...This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 2021.This study conclude that the more responsible companies have higher returns and are less affected by this event than the less responsible companies;the less responsible companies have lower returns.The companies with better CSR have a lower impact on their supply chains when faced with disruptions in the supply chain.展开更多
It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough e...It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.展开更多
Recent years, with the quickening of global economic integration and the rapid development of our country, more and more Chinese enterprises begin to implement internationalization strategy and actively develop overse...Recent years, with the quickening of global economic integration and the rapid development of our country, more and more Chinese enterprises begin to implement internationalization strategy and actively develop overseas business. However, the internationalized process of Chinese enterprises is not progressing smoothly. The paper systematically analyzes the risks of China overseas hydropower projects from two aspects: international environment risks and internal risks of hydropower enterprises and points out that effectively fulfilling corporate social responsibility by using Guidance on Social Responsibility (ISO26000) could help Chinese hydropower enterprises to deal with overseas risks. In order to help Chinese hydropower enterprises to improve the CSR (Corporate Social Responsibility) implementation level, the paper integrates the characteristics of hydropower enterprises with the core subjects of ISO26000, examines the key problems on the CSR work of Chinese hydropower enterprises according to requirements of ISO26000 and puts forward effective advices.展开更多
Corporate social responsibility (CSR) has garnered considerable attention from countries, institutions, enterprises and social groups. However, the lack of research on CSR evaluation system for industries has impeded ...Corporate social responsibility (CSR) has garnered considerable attention from countries, institutions, enterprises and social groups. However, the lack of research on CSR evaluation system for industries has impeded its development and construction across various industries. Therefore, given the close association of pharmaceutical distribution enterprises with personal health, there exists a pressing need to explore the CSR in this domain. This paper establishes a CSR evaluation index system for pharmaceutical distribution enterprises, employing a combination of documentary analysis and in-depth interviews. This index system comprises 7 CSR criterion layers (e.g., responsible governance and employee responsibility) and 56 index layers. 25 listed companies in China’s pharmaceutical distribution industry are chosen as research objects, and this study also establishes an evaluation model for the CSR of pharmaceutical distribution companies through the improved Criteria Importance Though Intercrieria Correlation (CRITIC) method combined with The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The empirical analysis reveals that the responsible governance criterion layer and the social development criterion layer demonstrate the best performance, while the supplier, customer and patient responsibility criterion layer exhibit the worst performance.展开更多
Corporate social responsibility is the inevitable requirement for the survival and development of enterprises in modern society,as well as the basic guarantee for the sustainable development of economy and society.In ...Corporate social responsibility is the inevitable requirement for the survival and development of enterprises in modern society,as well as the basic guarantee for the sustainable development of economy and society.In order to analyze the driving factors of corporate social responsibility from both internal and external aspects,the dynamic model of corporate social responsibility was constructed,and the driving strategies of corporate social responsibility were also suggested.The driving factors of corporate social responsibility include not only the external constraints of policies,regulations and stakeholders,but also the internal requirements of the sustainable development of enterprises.Only when the external driving force is transformed into the spontaneous and conscious responsibility behavior of the enterprise,can the enterprise achieve its due effect.Moreover,in order to better fulfill the social responsibility,enterprise should build a management system of social responsibility,enhance the awareness of social responsibility,and promote the effective implementation of social responsibility projects.The relevant department should strengthen the all-round supervision of corporate social responsibility,and further improve the policies,laws and regulations related to social responsibility.Enterprises should strengthen communication with stakeholders,actively disclose social responsibility information,and constantly improve social responsibility behavior.By implementing social responsibility,enterprise can improve its business environment,enhance corporate brand image and core competitiveness,and promote the sustainable development of economy and society.展开更多
Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key compe...Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key competitive strategy for achieving sustainable economic development,can promote corporate green innovation and the path of evolution has become a hot topic of current research.This paper takes Chinese manufacturing A share listed companies as its sample and uses Stata sofware to conduct regression analysis to test the relationship between CSR,financing constraints,and green innovation,respectively.It further distinguishes the sample into different technological properties and different regions to study the degree of differentiation of the mediating effect on financing constraints.The results show that CSR can not only directly promote corporate green innovation,but that it also can further positively influence corporate green innovation by alleviating financing constraints.Financing constraints play a mediating role in the relationship between CSR and green innovation,especially in enterprises with strong innovation demand and in regions with high levels of regional economic development.The findings enrich the research perspective on the relationship between CSR and green innovation and provide realistic data support for subsequent studies.展开更多
In recent years,many scholars have discussed good corporate culture,such as corporate social responsibility.The study investigates the relationship between employee perceptions of corporate social responsibility(CSR)a...In recent years,many scholars have discussed good corporate culture,such as corporate social responsibility.The study investigates the relationship between employee perceptions of corporate social responsibility(CSR)and happiness in China’s resort industry.Four types of corporate social responsibilities are economic,legal,ethical,and discretionary.The study is an empirical study conducted to survey full-time workers who are working in Disney Resort,China.257 effective samples have been collected.The result implicated that the Disney Resort employees’corporate social responsibility perception positively affects happiness.Economic,legal,ethical,and discretionary responsibility all positively affect happiness.展开更多
According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for th...According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.展开更多
China has made significant strides in economic and social development since reform and opening up over the past four decades.This process has been influenced by the exceptional innovation and entrepreneurship of Chine...China has made significant strides in economic and social development since reform and opening up over the past four decades.This process has been influenced by the exceptional innovation and entrepreneurship of Chinese business leaders,as well as their profound sentiments of compassion for the world and their country.It is of great significance to foster and promote an entrepreneurial spirit with distinctive Chinese characteristics.Not only is such spirit essential to the high-quality development of enterprises and the economy,but it is also a critical impetus for achieving Chinese modernization.Nevertheless,there is still a paucity of adequate theoretical discourse on the cultural origins and entrepreneurial spirit of outstanding Chinese business leaders.This paper employs the classical grounded theory method to conduct a 10-year follow-up research on 11 representative entrepreneurs and their enterprises.The results indicate that these entrepreneurs exhibit an evolving worldview along the paths of“self-cultivation and moral conduct”,“assisting employees to achieve”,“multilateral symbiosis”,and“the oneness of existence”when interacting with themselves,employees,partners,the general public,and all things in nature.Such entrepreneurial spirit is embodied in this paper as the“Tianxia(all-under-heaven)worldview”.Through theoretical construction,this study defines the concept of“Tianxia worldview”and extensively examines the distinctions and connections between the broadminded“Tianxia worldview”and the kinship-centered“differential mode of association”in terms of internal structure,value orientation,and applicable groups.It is posited that the transition from the former to the latter is a continuous process of transcendence and evolution of the individual mindset.This study has theoretical significance in the context of advancing the research on the Chinese entrepreneurial spirit,transcending the constraints of the management approach based on the“differential mode of association”,and enhancing the research on social responsibility from the perspective of“benefit corporations”.It also has practical value in overcoming the trust dilemma and development impediment of family businesses,ensuring that enterprises consciously fulfill their social responsibilities in a broader social context,and achieving common prosperity and progress for both enterprises and society.展开更多
The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate a...The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate and check the costs and benefits brought by the implementation of corporate social responsibility under the current ac- counting theory system, so it is difficult to estimate whether the fulfillment of corpo- rate social responsibility has any effects on the corporation value assessment. Therefore, based on corporate social responsibility, the correction mode of corpora- tion value assessment is put forward.展开更多
Great Wall Motor(GWM),a leading automotive manufacturer,places a strong emphasis on environmental sustainability and social responsibility.The company focuses on comprehensively evaluating and enhancing its supply cha...Great Wall Motor(GWM),a leading automotive manufacturer,places a strong emphasis on environmental sustainability and social responsibility.The company focuses on comprehensively evaluating and enhancing its supply chain to align with these objectives.This evaluation spans the entire product life cycle,encompassing design,manufacturing,packaging,distribution,usage,and recycling and disposal processes.Key areas of focus include optimizing raw material selection,improving product recyclability,reducing energy consumption and waste emissions,and minimizing carbon emissions during transportation.Through these endeavors,GWM not only enhances its environmental performance by reducing carbon emissions and resource consumption but also bolsters its brand image and competitiveness in the market.GWM’s dedication to environmental innovation and technological leadership serves as a driving force behind sustainable development and social responsibility within the industry.展开更多
Since the United Nations Sustainable development goals and the 2030 agenda were initiated in 2015,it has provided governments with a comprehensive blueprint to take action and meet the challenges of the world’s most ...Since the United Nations Sustainable development goals and the 2030 agenda were initiated in 2015,it has provided governments with a comprehensive blueprint to take action and meet the challenges of the world’s most pressing issues today.But the private sector also plays a large role in contributing to the problems highlighted in the SDGs and companies ranging from many different industries have increasingly become more involved in developing new and innovative solutions to solve the issues highlighted in the SDGs.Social and environmental accountability has been one of the areas that the private sector has been focusing its attention on.Companies in the corporate sector across all industries have adopted Environmental,Social,and Governance(ESG)regulations and targets,that aim to ensure ethical responsibility within private companies and promote transparency about their role in promoting social and environmental well-being across the world.This has allowed many companies to align their values and business models to emphasize the importance of the SDGs.Furthermore,innovative technologies are being utilized to ensure that public reports about the company’s practices are fully accountable and transparent to the public community and the overall private sector.For example,some private companies are using Natural Language Processing and Artificial Intelligence to analyze sustainable practices highlighted in the company’s ESG reports and see if they are genuine and free of greenwashing.This shows that technologies are playing a key role in promoting corporate accountability in terms of sustainability and encouraging private companies to adhere to the guidelines highlighted within the SDGs.Furthermore,private companies have adapted their business models to better promote innovations and collaboration with governments,other private companies as well as NGOs.Since the SDGs were designed to be interconnected and not siloed into their own different challenges,many companies who adopt the SDGs as a major sustainability framework will often develop partnerships and connections with other private sector groups so that they could develop new innovative solutions to meet the challenges posed by current global issues.This is especially prevalent in the clean energy sector,which aims to solve SDG 7 and SDG 13 both important in eradicating the issue of climate change.For example,the solar energy private sector has been currently collaborating with a wide range of universities and research institutions in order to develop solar panels that are more energy efficient and affordable for everyday consumers,while still allowing the private companies to generate significant returns in revenue.When private sector Industries adopt the measures highlighted in the SDGs,not only does it allow them to work with other industries to contribute to combating the world’s most pressing issues,but also maintains and improves their sources of revenue and profit.Overall,in order to meet the world’s most pressing challenges and issues,the private sector has increasingly adopted the SDGs in their business models,so that they would be able to better collaborate with others to develop innovative solutions and to bridge commitment to sustainable development throughout different industries.展开更多
Entrepreneurship corporate social responsibility is concerned with obligations that should be undertaken by an enterprise or "enterprise citizen" to the society including interrelationship between enterprise and som...Entrepreneurship corporate social responsibility is concerned with obligations that should be undertaken by an enterprise or "enterprise citizen" to the society including interrelationship between enterprise and some related interest dependents. And it is a sense of value, discipline and respect to the people, community and environment-related policies of the enterprise. Obviously, the core of the notion refers to a commitment of the enterprise in order to improve living standard of related interest counterparts. Nowadays, entrepreneurship corporate social responsibility has been not only an ethical call, but also an institutional constraint. The consensus is that in operation process an enterprise should take into account of its economic, social and ethical effects on consumers, staffs, shareholders, communities, local governments and environment and make a better prospect to them. Based on this point of view, by field work and questionnaire method, this paper discusses specifically the interaction between TNCs' R&D activities and local development of the Pudong New Area, a China's largest special economic zone in Shanghai to explore dynamics of the TNCs' R&D activities, growth of the local economy and their roles in promoting flexible innovation networks for sustainable futures. This involves: a. notion of the entrepreneurship corporate social responsibility; b. current state and trend of TNCs' R&D activities; c. mode and linkage tightness between TNCs' R&D activities and the local economy; d. main problems of the TNCs' R&D activities in Pudong; e. the context of flexible innovation networks; and f. manner and ways in creation of flexible innovation networks.展开更多
The on-going changes--as both opportunities and threats--push companies to look for competitive advantages and differentiation from competitors by making the best use of certain strategic levers; they are mainly repre...The on-going changes--as both opportunities and threats--push companies to look for competitive advantages and differentiation from competitors by making the best use of certain strategic levers; they are mainly represented by intangible resources (as harder to imitate) such as trade marks, brands, intellectual properties, ethics, and social values. Values in particular become more relevant if taking into consideration the company as a set of "human beings"; companies must be more integrated with its reference society and need to communicate with both external and internal audience covering different expectations, needs and cultures. In this sense, the traditional communication may be now defined as "integrated communication". Accordingly, ethical principles and corporate social responsibility values are fundamental drivers of this integrated communication policies and are more and more reflected into the company's mission. The aim of the present paper is to analyze--at both a quality and an empirical level--the effectiveness of ethics and corporate social responsibility values as drivers for integrated communication. A sample of Italian listed food and beverage companies has been considered to establish if and how ethical principles and sharing corporate values have been built and implemented during the last years; the expected results are to demonstrate the link between literature and empirical evidence concerning effectiveness of integrated communication and its impact on company's financial results and--in particular--on value creation for shareholders. Eventually, the study results show that there might be huge benefits in using an integrated communication; talking to people in a coherent way and sharing values constantly make firms achieve best results.展开更多
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 regu...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.展开更多
The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accountin...The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study: The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.展开更多
Under the new normal economic growth, lack of motivation, structural imbalances in the economy, the shortage of resources, resource utilization inefficiency, environmental damage and other issues have become increasin...Under the new normal economic growth, lack of motivation, structural imbalances in the economy, the shortage of resources, resource utilization inefficiency, environmental damage and other issues have become increasingly prominent, enterprises as the carrier of economy is one of the root of the problem. Research on enterprise innovation and corporate social responsibility issues, it is conducive to the development of enterprise itself and the transformation of Chinese economy. This paper reviewed the research status of relationships between innovation and corporate social responsibility, through comb the aspects of the definitions and evolution of enterprise innovation and social responsibility, also include both the relationship and the new way(responsible innovation) of combination of them, we found the presence of index system is not perfect, and lack of in-depth comprehensive study and opportunities for future research is prospected.展开更多
基金supported by the Major Program of National Fund of Philosophy and Social Science of China (Grant No. 22&ZD223)Tianchi Doctoral Program of the Xinjiang Uygur Autonomous Region (Grant No. BS2021007)the Natural Science Foundation of Xinjiang Uygur Autonomous Region (Grant No. 2022D01B109)
文摘Disaster information content is an objective mapping of disaster situations,social response,and public opinions.Social response to emergency is an important mechanism for implementing and guaranteeing emergency management of major natural hazard-related disasters.Understanding how disaster information content affects social response to emergencies is helpful for managing risk communication and efficient disaster response.Based on the 2008 freezing-rain and snowstorm disasters in southern China,this study used Python to extract 7,857 case-related media reports and applied natural language processing for text analysis.It used three typical cases to identify and analyze disaster media report content and the relationship between these reports and the social response to the emergency.Eight categories of disaster response-such as prewarning and forecasting,announcements by the authorities,and social mobilization-appeared in the disaster information in the media,along with disaster impact information,that is,real-time disaster status.Disaster response information and an appropriate amount of disaster impact information played important roles in prewarning,disaster relief,public opinion guidance,and social stability maintenance and can serve important functions in communicating with all stakeholders of emergency management,assisting or influencing emergency departments or individuals in decision making,and eliminating "information islands." Empathy caused the general public to become "disaster responders" through receiving information.Rumors and an excess of negative information may have a perverse amplification effect on public opinion and increase the unpredictability of the disaster situation and the risk of social crisis.
文摘This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises and conducts an in-depth analysis of the problems and influencing factors related to the social responsibility aberrations of online audiovisual enterprises. Drawing upon social responsibility theory and collaborative governance theory, this research constructs a social responsibility guidance and governance system guided by the public, supported by the voluntary fulfillment of responsibilities by online audiovisual enterprises, and based on the collaborative participation of diverse stakeholders. It explores and optimizes the implementation pathways of this system, providing theoretical support and practical guidance for promoting the sustainable development of online audiovisual enterprises. Furthermore, it aims to contribute to the creation of a harmonious Internet ecosystem.
文摘Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analysis using the least-squares method for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018.Methodology:We employed Ordinary Least Squares Regression for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018 using EViews software version-8.Moreover,we conducted descriptive analysis and correlations using SPSS software.We considered CSRI and CSRPI as the indicators of corporate social responsibility,dividend per share and stock dividend as a proxy of dividend policy,LEV(leverage),and non-performing loan to total loan as the indicators of financial risk,and lastly,Z score as the indicator of financial stability.Findings:Studies have shown that banks prioritizing social responsibility tend to pay dividends to their shareholders more frequently and consistently than banks that do not.In particular,banks that invest heavily in corporate social responsibility(CSR)tend to maintain a stable dividend payout,which can help address agency problems that arise from overinvestment in the CSR sector.Additionally,we found that banks that make huge expenditures on CSR also seem to have a low eagerness for risk-taking.Again,we found that the financial stability of a socially responsible bank is high and stable enough,which will help efficiently handle the bank’s financial risks,reduce price fluctuations,and increase financial assets that generally influence a bank’s monetary stability.Implications:Banks implementing fruitful CSR strategies can produce substantial shareholder advantages through high dividend payout levels.An expansion in CSR-related expenditure does not prompt a cut-down or reduce the portion of income paid out as dividends to shareholders.Therefore,the Output of our study will help provide critical information and a thorough understanding of corporate social responsibility and its association with the dividend policy,risk,and financial stability in the banking sector.This will also be useful to the researcher,students,and corporate policymakers while making a critical decision about whether a firm should make expenditures on CSR purposes,how it impacts a firm’s dividend decision,and its connection with its overall risk and financial stability.According to the study,corporate social responsibility should be integrated into a firm’s mission and strategy rather than appearing to be a mere act of generosity.Originality/Value:This study uniquely considers CSR,dividend policy,risk,and financial stability simultaneously in a developing country.Besides,the three-dimensional measures of CSR used in the research focused on developing the economy are a precious contribution.
文摘This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 2021.This study conclude that the more responsible companies have higher returns and are less affected by this event than the less responsible companies;the less responsible companies have lower returns.The companies with better CSR have a lower impact on their supply chains when faced with disruptions in the supply chain.
文摘It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.
文摘Recent years, with the quickening of global economic integration and the rapid development of our country, more and more Chinese enterprises begin to implement internationalization strategy and actively develop overseas business. However, the internationalized process of Chinese enterprises is not progressing smoothly. The paper systematically analyzes the risks of China overseas hydropower projects from two aspects: international environment risks and internal risks of hydropower enterprises and points out that effectively fulfilling corporate social responsibility by using Guidance on Social Responsibility (ISO26000) could help Chinese hydropower enterprises to deal with overseas risks. In order to help Chinese hydropower enterprises to improve the CSR (Corporate Social Responsibility) implementation level, the paper integrates the characteristics of hydropower enterprises with the core subjects of ISO26000, examines the key problems on the CSR work of Chinese hydropower enterprises according to requirements of ISO26000 and puts forward effective advices.
文摘Corporate social responsibility (CSR) has garnered considerable attention from countries, institutions, enterprises and social groups. However, the lack of research on CSR evaluation system for industries has impeded its development and construction across various industries. Therefore, given the close association of pharmaceutical distribution enterprises with personal health, there exists a pressing need to explore the CSR in this domain. This paper establishes a CSR evaluation index system for pharmaceutical distribution enterprises, employing a combination of documentary analysis and in-depth interviews. This index system comprises 7 CSR criterion layers (e.g., responsible governance and employee responsibility) and 56 index layers. 25 listed companies in China’s pharmaceutical distribution industry are chosen as research objects, and this study also establishes an evaluation model for the CSR of pharmaceutical distribution companies through the improved Criteria Importance Though Intercrieria Correlation (CRITIC) method combined with The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The empirical analysis reveals that the responsible governance criterion layer and the social development criterion layer demonstrate the best performance, while the supplier, customer and patient responsibility criterion layer exhibit the worst performance.
文摘Corporate social responsibility is the inevitable requirement for the survival and development of enterprises in modern society,as well as the basic guarantee for the sustainable development of economy and society.In order to analyze the driving factors of corporate social responsibility from both internal and external aspects,the dynamic model of corporate social responsibility was constructed,and the driving strategies of corporate social responsibility were also suggested.The driving factors of corporate social responsibility include not only the external constraints of policies,regulations and stakeholders,but also the internal requirements of the sustainable development of enterprises.Only when the external driving force is transformed into the spontaneous and conscious responsibility behavior of the enterprise,can the enterprise achieve its due effect.Moreover,in order to better fulfill the social responsibility,enterprise should build a management system of social responsibility,enhance the awareness of social responsibility,and promote the effective implementation of social responsibility projects.The relevant department should strengthen the all-round supervision of corporate social responsibility,and further improve the policies,laws and regulations related to social responsibility.Enterprises should strengthen communication with stakeholders,actively disclose social responsibility information,and constantly improve social responsibility behavior.By implementing social responsibility,enterprise can improve its business environment,enhance corporate brand image and core competitiveness,and promote the sustainable development of economy and society.
基金General Program of Humanities and Social Sciences for Universities in Henan Province(2024-ZZJH-023).
文摘Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key competitive strategy for achieving sustainable economic development,can promote corporate green innovation and the path of evolution has become a hot topic of current research.This paper takes Chinese manufacturing A share listed companies as its sample and uses Stata sofware to conduct regression analysis to test the relationship between CSR,financing constraints,and green innovation,respectively.It further distinguishes the sample into different technological properties and different regions to study the degree of differentiation of the mediating effect on financing constraints.The results show that CSR can not only directly promote corporate green innovation,but that it also can further positively influence corporate green innovation by alleviating financing constraints.Financing constraints play a mediating role in the relationship between CSR and green innovation,especially in enterprises with strong innovation demand and in regions with high levels of regional economic development.The findings enrich the research perspective on the relationship between CSR and green innovation and provide realistic data support for subsequent studies.
文摘In recent years,many scholars have discussed good corporate culture,such as corporate social responsibility.The study investigates the relationship between employee perceptions of corporate social responsibility(CSR)and happiness in China’s resort industry.Four types of corporate social responsibilities are economic,legal,ethical,and discretionary.The study is an empirical study conducted to survey full-time workers who are working in Disney Resort,China.257 effective samples have been collected.The result implicated that the Disney Resort employees’corporate social responsibility perception positively affects happiness.Economic,legal,ethical,and discretionary responsibility all positively affect happiness.
文摘According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.
基金a result of the Major Project of Marxist Theory Research and Construction in 2023 and Major Project of the National Social Science Fund of China(NSSFC)“Research on Education,Science and Technology,and Talent as Fundamental Strategic Support for the Comprehensive Construction of a Modern Socialist Country”(Grant No.2023MZD010)General Project of the National Natural Science Foundation of China(NSFC)“The Tianxia Worldview of Contemporary Chinese Entrepreneurs:Concept Proposal,Scale Design,and Efficacy Verification”(Grant No.72072061)2020 Guangzhou Philosophy and Social Science Planning Project“Research on the Social Network and Development Mechanism of Enterprise-Driven Traditional Culture Revival in the Guangdong-Hong Kong-Macao Greater Bay Area”(Grant No.2020GZYB19).
文摘China has made significant strides in economic and social development since reform and opening up over the past four decades.This process has been influenced by the exceptional innovation and entrepreneurship of Chinese business leaders,as well as their profound sentiments of compassion for the world and their country.It is of great significance to foster and promote an entrepreneurial spirit with distinctive Chinese characteristics.Not only is such spirit essential to the high-quality development of enterprises and the economy,but it is also a critical impetus for achieving Chinese modernization.Nevertheless,there is still a paucity of adequate theoretical discourse on the cultural origins and entrepreneurial spirit of outstanding Chinese business leaders.This paper employs the classical grounded theory method to conduct a 10-year follow-up research on 11 representative entrepreneurs and their enterprises.The results indicate that these entrepreneurs exhibit an evolving worldview along the paths of“self-cultivation and moral conduct”,“assisting employees to achieve”,“multilateral symbiosis”,and“the oneness of existence”when interacting with themselves,employees,partners,the general public,and all things in nature.Such entrepreneurial spirit is embodied in this paper as the“Tianxia(all-under-heaven)worldview”.Through theoretical construction,this study defines the concept of“Tianxia worldview”and extensively examines the distinctions and connections between the broadminded“Tianxia worldview”and the kinship-centered“differential mode of association”in terms of internal structure,value orientation,and applicable groups.It is posited that the transition from the former to the latter is a continuous process of transcendence and evolution of the individual mindset.This study has theoretical significance in the context of advancing the research on the Chinese entrepreneurial spirit,transcending the constraints of the management approach based on the“differential mode of association”,and enhancing the research on social responsibility from the perspective of“benefit corporations”.It also has practical value in overcoming the trust dilemma and development impediment of family businesses,ensuring that enterprises consciously fulfill their social responsibilities in a broader social context,and achieving common prosperity and progress for both enterprises and society.
文摘The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate and check the costs and benefits brought by the implementation of corporate social responsibility under the current ac- counting theory system, so it is difficult to estimate whether the fulfillment of corpo- rate social responsibility has any effects on the corporation value assessment. Therefore, based on corporate social responsibility, the correction mode of corpora- tion value assessment is put forward.
文摘Great Wall Motor(GWM),a leading automotive manufacturer,places a strong emphasis on environmental sustainability and social responsibility.The company focuses on comprehensively evaluating and enhancing its supply chain to align with these objectives.This evaluation spans the entire product life cycle,encompassing design,manufacturing,packaging,distribution,usage,and recycling and disposal processes.Key areas of focus include optimizing raw material selection,improving product recyclability,reducing energy consumption and waste emissions,and minimizing carbon emissions during transportation.Through these endeavors,GWM not only enhances its environmental performance by reducing carbon emissions and resource consumption but also bolsters its brand image and competitiveness in the market.GWM’s dedication to environmental innovation and technological leadership serves as a driving force behind sustainable development and social responsibility within the industry.
文摘Since the United Nations Sustainable development goals and the 2030 agenda were initiated in 2015,it has provided governments with a comprehensive blueprint to take action and meet the challenges of the world’s most pressing issues today.But the private sector also plays a large role in contributing to the problems highlighted in the SDGs and companies ranging from many different industries have increasingly become more involved in developing new and innovative solutions to solve the issues highlighted in the SDGs.Social and environmental accountability has been one of the areas that the private sector has been focusing its attention on.Companies in the corporate sector across all industries have adopted Environmental,Social,and Governance(ESG)regulations and targets,that aim to ensure ethical responsibility within private companies and promote transparency about their role in promoting social and environmental well-being across the world.This has allowed many companies to align their values and business models to emphasize the importance of the SDGs.Furthermore,innovative technologies are being utilized to ensure that public reports about the company’s practices are fully accountable and transparent to the public community and the overall private sector.For example,some private companies are using Natural Language Processing and Artificial Intelligence to analyze sustainable practices highlighted in the company’s ESG reports and see if they are genuine and free of greenwashing.This shows that technologies are playing a key role in promoting corporate accountability in terms of sustainability and encouraging private companies to adhere to the guidelines highlighted within the SDGs.Furthermore,private companies have adapted their business models to better promote innovations and collaboration with governments,other private companies as well as NGOs.Since the SDGs were designed to be interconnected and not siloed into their own different challenges,many companies who adopt the SDGs as a major sustainability framework will often develop partnerships and connections with other private sector groups so that they could develop new innovative solutions to meet the challenges posed by current global issues.This is especially prevalent in the clean energy sector,which aims to solve SDG 7 and SDG 13 both important in eradicating the issue of climate change.For example,the solar energy private sector has been currently collaborating with a wide range of universities and research institutions in order to develop solar panels that are more energy efficient and affordable for everyday consumers,while still allowing the private companies to generate significant returns in revenue.When private sector Industries adopt the measures highlighted in the SDGs,not only does it allow them to work with other industries to contribute to combating the world’s most pressing issues,but also maintains and improves their sources of revenue and profit.Overall,in order to meet the world’s most pressing challenges and issues,the private sector has increasingly adopted the SDGs in their business models,so that they would be able to better collaborate with others to develop innovative solutions and to bridge commitment to sustainable development throughout different industries.
文摘Entrepreneurship corporate social responsibility is concerned with obligations that should be undertaken by an enterprise or "enterprise citizen" to the society including interrelationship between enterprise and some related interest dependents. And it is a sense of value, discipline and respect to the people, community and environment-related policies of the enterprise. Obviously, the core of the notion refers to a commitment of the enterprise in order to improve living standard of related interest counterparts. Nowadays, entrepreneurship corporate social responsibility has been not only an ethical call, but also an institutional constraint. The consensus is that in operation process an enterprise should take into account of its economic, social and ethical effects on consumers, staffs, shareholders, communities, local governments and environment and make a better prospect to them. Based on this point of view, by field work and questionnaire method, this paper discusses specifically the interaction between TNCs' R&D activities and local development of the Pudong New Area, a China's largest special economic zone in Shanghai to explore dynamics of the TNCs' R&D activities, growth of the local economy and their roles in promoting flexible innovation networks for sustainable futures. This involves: a. notion of the entrepreneurship corporate social responsibility; b. current state and trend of TNCs' R&D activities; c. mode and linkage tightness between TNCs' R&D activities and the local economy; d. main problems of the TNCs' R&D activities in Pudong; e. the context of flexible innovation networks; and f. manner and ways in creation of flexible innovation networks.
文摘The on-going changes--as both opportunities and threats--push companies to look for competitive advantages and differentiation from competitors by making the best use of certain strategic levers; they are mainly represented by intangible resources (as harder to imitate) such as trade marks, brands, intellectual properties, ethics, and social values. Values in particular become more relevant if taking into consideration the company as a set of "human beings"; companies must be more integrated with its reference society and need to communicate with both external and internal audience covering different expectations, needs and cultures. In this sense, the traditional communication may be now defined as "integrated communication". Accordingly, ethical principles and corporate social responsibility values are fundamental drivers of this integrated communication policies and are more and more reflected into the company's mission. The aim of the present paper is to analyze--at both a quality and an empirical level--the effectiveness of ethics and corporate social responsibility values as drivers for integrated communication. A sample of Italian listed food and beverage companies has been considered to establish if and how ethical principles and sharing corporate values have been built and implemented during the last years; the expected results are to demonstrate the link between literature and empirical evidence concerning effectiveness of integrated communication and its impact on company's financial results and--in particular--on value creation for shareholders. Eventually, the study results show that there might be huge benefits in using an integrated communication; talking to people in a coherent way and sharing values constantly make firms achieve best results.
文摘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.
文摘The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study: The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.
基金supported by the 2016 graduate research project of Guizhou University of Finance and Economics: "Enterprise Innovation, Social Responsibility: Interaction Mechanism and Empirical Test"
文摘Under the new normal economic growth, lack of motivation, structural imbalances in the economy, the shortage of resources, resource utilization inefficiency, environmental damage and other issues have become increasingly prominent, enterprises as the carrier of economy is one of the root of the problem. Research on enterprise innovation and corporate social responsibility issues, it is conducive to the development of enterprise itself and the transformation of Chinese economy. This paper reviewed the research status of relationships between innovation and corporate social responsibility, through comb the aspects of the definitions and evolution of enterprise innovation and social responsibility, also include both the relationship and the new way(responsible innovation) of combination of them, we found the presence of index system is not perfect, and lack of in-depth comprehensive study and opportunities for future research is prospected.