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
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
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
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
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
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
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
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
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
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
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
In the process of financial management and operation, a firm should not only aim to maximize its shareholders' benefits, but also consider the interests of all stakeholders. Bearing social responsibility to each s...In the process of financial management and operation, a firm should not only aim to maximize its shareholders' benefits, but also consider the interests of all stakeholders. Bearing social responsibility to each stakeholder to a certain extent and pursuing harmonious social development are fully consistent with the concept of China's building a harmonious socialist society. Furthermore, added value also reflects the idea of social responsibility Based on the relational contract theory, the paper divides stakeholders into staff and shareholders under relational contracts, creditors, suppliers and consumers under transactional contracts and governments and communities under special contracts. The paper details the effect mechanism of a firm's bearing social responsibilities to each stakeholder on the creation of added value respectively, and considers that corporate social responsibilities should be included in the system for creating added value to theoretically support firm managers to fulfill social responsibilities.展开更多
In order to explore the relationship between the corporate social responsibility (CSR) and financial performance in different CSR cultures, this paper respectively takes four representative smartphone companies in Chi...In order to explore the relationship between the corporate social responsibility (CSR) and financial performance in different CSR cultures, this paper respectively takes four representative smartphone companies in China, the United States, Japan and Korea as research objects, that is Huawei, Apple, Sony and Samsung smartphone companies. Then, dividing the CSR into five dimensions i.e. shareholder, customer, supplier, technology innovation and government and establishing the grey correlation model to empirically analyze the relationship between CSR and financial performance. The results indicate that for HUAWEI, the CSR performance in shareholder, customer and technology innovation have greater impact on its financial performance;for Apple, the CSR performance in shareholder, technology innovation and customer has greater impact on its financial performance;for SONY, the CSR performance in technology innovation, customer and shareholder has greater impact on its financial performance;for Samsung, the CSR performance in technology innovation, government and shareholder has greater impact on its financial performance.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
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...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.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) 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 in...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.展开更多
Hotel as a hospitality industry should manage its reputation as a valuable asset for the business continuity. The hotel's reputation is built up by the employee's perceptions of treatment and sense of belonging and ...Hotel as a hospitality industry should manage its reputation as a valuable asset for the business continuity. The hotel's reputation is built up by the employee's perceptions of treatment and sense of belonging and engagement of the hotel. The purpose of this study is to analyze employee's perceptions of corporate social responsibility (CSR) activities, employee engagement, and corporate reputation that have been undertaken by the hotel industry in Jakarta and how demographic factors influence these perceptions. The structure equation model (SEM) was implemented to find each variable influence. Samples were taken from hotel employees who work in five-star hotels in Jakarta with 221 respondents (response rate 78.9%). The results indicate that CSR activities significantly influence employee engagement and corporate reputation, and at the same time, employee engagement significantly influences cor0orate reputation.展开更多
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 ...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.展开更多
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.
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.
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.
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.
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.
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.
基金supported by the Excellent Young Talents in Colleges and Universities in Anhui province Education Project (Grant No. gxyq ZD2017076)Philosophy and Social Planning Project in Anhui province (Grant No. AHSKQ2015D38)Talent Fund Project of Hefei University (Grant No. 15RC21)
文摘In the process of financial management and operation, a firm should not only aim to maximize its shareholders' benefits, but also consider the interests of all stakeholders. Bearing social responsibility to each stakeholder to a certain extent and pursuing harmonious social development are fully consistent with the concept of China's building a harmonious socialist society. Furthermore, added value also reflects the idea of social responsibility Based on the relational contract theory, the paper divides stakeholders into staff and shareholders under relational contracts, creditors, suppliers and consumers under transactional contracts and governments and communities under special contracts. The paper details the effect mechanism of a firm's bearing social responsibilities to each stakeholder on the creation of added value respectively, and considers that corporate social responsibilities should be included in the system for creating added value to theoretically support firm managers to fulfill social responsibilities.
文摘In order to explore the relationship between the corporate social responsibility (CSR) and financial performance in different CSR cultures, this paper respectively takes four representative smartphone companies in China, the United States, Japan and Korea as research objects, that is Huawei, Apple, Sony and Samsung smartphone companies. Then, dividing the CSR into five dimensions i.e. shareholder, customer, supplier, technology innovation and government and establishing the grey correlation model to empirically analyze the relationship between CSR and financial performance. The results indicate that for HUAWEI, the CSR performance in shareholder, customer and technology innovation have greater impact on its financial performance;for Apple, the CSR performance in shareholder, technology innovation and customer has greater impact on its financial performance;for SONY, the CSR performance in technology innovation, customer and shareholder has greater impact on its financial performance;for Samsung, the CSR performance in technology innovation, government and shareholder has greater impact on its financial performance.
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.
文摘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.
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) 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.
文摘Hotel as a hospitality industry should manage its reputation as a valuable asset for the business continuity. The hotel's reputation is built up by the employee's perceptions of treatment and sense of belonging and engagement of the hotel. The purpose of this study is to analyze employee's perceptions of corporate social responsibility (CSR) activities, employee engagement, and corporate reputation that have been undertaken by the hotel industry in Jakarta and how demographic factors influence these perceptions. The structure equation model (SEM) was implemented to find each variable influence. Samples were taken from hotel employees who work in five-star hotels in Jakarta with 221 respondents (response rate 78.9%). The results indicate that CSR activities significantly influence employee engagement and corporate reputation, and at the same time, employee engagement significantly influences cor0orate reputation.
文摘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.