Research on the Collaborative Governance of Social Responsibility in Online Audiovisual 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.

Corporate Social Responsibility and Shipping Supply Chain Risks

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.

The Correlation between Corporate Social Responsibility(CSR)and Chinese Family Enterprises in China

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.

Research on Corporate Social Responsibility Evaluation Based on Improved CRITIC-TOPSIS—A Case Study of Listed Companies in China’s Pharmaceutical Distribution Industry

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.

Dynamic model and driving strategy of corporate social responsibility

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.

Corporate Social Responsibility and Green Innovation-The Mediating Effect of Financing Constraints

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.

Corporate Social Responsibility Perception and Happiness of Employees:Evidence From Disney Resort in China

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.

Way to Push Ahead Corporate Social Responsibility Report System in China

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.

Relationships of Corporate Social Responsibility （CSR） With Accounting Information Systems A Study

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.

Correction of Corporation Value Assessment Model Based on Corporate Social Responsibility

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.

Entrepreneurship corporate social responsibility and flexible innovation networks： On the interaction between TNCs＇ R＆D activities and local development

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.

Customer Concentration and Corporate Social Responsibility——An Empirical Study Based on Chinese Agricultural Listed Companies

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.

Enterprise innovation, corporate social responsibility and their interactive relationship: A review

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.

The Impact of the Corporate Social Responsibility on China Textile ＆ Apparel＇s Competitiveness

This paper introduces the situation and the comparative advantage of Chinese textile ＆ apparel industry. The negative impact of Corporate Social Responsibility on Chinese textile ＆ apparel＇s competitiveness is that it will alter corporation＇s pricing strategies and lack of green competitiveness. The positive impact is that it will uphold enterprise competitiveness and upgrade enterprise strategy resilience. Chinese textile and apparel should mix CSR strategy into enterprise production, management, employees＇ training as well as the marketing in order to improve its competitiveness.

Corporate Social Responsibility in Health Technology Industry Prior and during the Covid-19 Pandemic, in Greece

Corporate Social Responsibility (CSR) activities have been revealed as an emerging managerial tool and research field. The socioeconomic impact of the COVID-19 pandemic has prompted several companies to take on CSR initiatives. The objective of this study was to investigate CSR initiatives implemented in companies specializing in pharmaceutical and biomedical products as well as medical equipment, prior and during the COVID-19 pandemic. A cross-sectional study was conducted in companies of the Hellenic Association of Pharmaceutical Companies (SFEE), the Panhellenic Association of Pharmaceutical Industry (PEF) and the Association of Health-Research and Biotechnology Industry (SEIV). A self-administered questionnaire was distributed to a total of 112 companies. Descriptive and multivariate statistical analyses were performed using SPSS 25.0. Levels of significance were two-tailed and statistical significance was set at p = 0.05. The final sample consisted of 74 companies with a response rate of 77.7%. Among them 62.2% were multinational and 37.8% national companies. Some companies provided pharmaceuticals (40.5%), medical equipment and biotechnology products (32.4%) and others were specializing in both categories (27.1%). A percentage equal to 89.2% stated that they implemented CSR activities, out of which 75.7% carried out COVID-19 related initiatives, such as in public health (37.7%), societal issues (27.2%), environment (19.9%), etc. Approximately 50% increased their CSR activities during the pandemic. Moreover, the majority of companies devoted ≤30% of their total CSR budget against the pandemic. The higher a company’s turnover, the higher CSR activities performance. Pharmaceutical and biomedical companies in Greece implemented CSR actions, prior and during the pandemic. Companies contributed to handle the effects of health crisis through CSR Covid-19 related activities, which differentiated according to company’s culture and wealth. It is important that authorities should reward companies carrying out CSR initiatives, given that they positively contribute to the societal recovery by financially supporting the health care sector and the overall economy.

Social Responsibility and Environmental Sustainability： The Case of Caixa Geral de Dep6sitos （Portugal） and Vale （Brazil）

Social responsibility requires a set of duties and obligations, whether individuals or firms in relation to society and to the communities in which the organization is operating. The tradition of social intervention in Portugal dates from the fifteenth century and the founding of Mercy. However, environmental issues have never been felt in a sensitive position in responsible business, given the weakness of industrial development which lasted until the 60＇s. In Brazil, the corporate social responsibility is still particularly a big challenge, since the actions of social responsibility have not contributed effectively to improve the living conditions of society and the transformation of existing social reality. The purpose of this study is to emphasize the perspective of environmental sustainability that underpins the more general concept of social responsibility and, through the case study Caixa Geral de Dep6sitos, assess the strengths and weaknesses of the development of measures of social responsibility in this area in Portugal, and present the case of the company Vale, carrying out business in Brazil

Risk and Response of China Overseas Hydropower Projects--A Vision of Corporate Social Responsibility

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.

Nursing homes’social responsibility and competitive edge:a cross‐sectional study on elderly choices about care service and price levels in Zhejiang Province,China

Background In the context of China's aging population,meeting consumer demand is an essential way for nursing homes to fulfill social responsibilities and improve competitive advantages.However,since little is known about the elderly's service level and price choices for nursing home care,this study aims to explore the non-disabled elderly's nursing home admission intention,service level,and price choices.Methods A cross-sectional survey of 402 non-disabled respondents was conducted in three different income level cities of Zhejiang Province,in July and August 2018.Multinomial logistic regression and multiple linear regression were used to identify the determinants of admission intention,service level choice,and price choice.Results Education,residence,and number of children were significantly associated with nursing home admission intention.Compared to those with no intention,the elderly with higher income and household wealth were less likely to have conditional intentions,and those living with the family were less likely to have unconditional intentions.Compared to medium-level services,the elderly with higher monthly income(relative risk ratio[RRR]3.07,95%confidence interval[CI]:1.801 to 5.233),household wealth(RRR 5.451,95%CI:2.249 to 13.216),and age(RRR 1.528,95%CI:1.004 to 2.326)were more likely to prefer high-level services,while older adults with higher monthly income(RRR 0.516,95%CI:0.344 to 0.774),and those with pensions(RRR 0.267,95%CI:0.076 to 0.931)were less likely to prefer low-level services.The elderly's price preference increased by 398 CNY as monthly income increased by 1000 CNY,and by 270 CNY as the housing number increased by one.Having pensions increased price preference(468 CNY),whereas having health insurance decreased price preference(–690 CNY).Conclusion The elderly's intention of nursing home admission was primarily affected by sociodemographic factors,while price and service level choices were primarily affected by financial factors.Nursing homes should use the market segmentation method to provide precision nursing home care for different groups of non-disabled elderly.

Controlling and Corporate Social Responsibility： A Comparative Study of German and Estonian Controlling

This paper focuses on the functions of controlling in Estonia and Germany, The analysis based on the study carried out in Estonian enterprises in 2008. The study was conducted by the Estonian work group of the International Controller Association ICV （internationaler controller verein）. The methodology and controlling questionnaire were the same, which were used by the German work group of ICV in 2006. The mentioned questionnaire was also worked out in Germany by Otto Beisheim School of Management. The authors compared the results of both studies Cultural differences and their impact on the tasks of controllers were also scrutinized. The results of the research indicate that the tasks of Estonian controllers are strictly fixed with procedure documents, which leaves very lithe room lbr independence and initiative. Usually, they are not involved in the strategic planning and goal setting. The final conclusion is that the sustainability function of controlling is much more on the background compared to other functions of controlling, but in the future the role of this function is expected to increase

A Comprehensive Audit of Corporate Social Responsibility

As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility （CSR） audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm＇s cost-benefit analysis.