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.

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 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.

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 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.

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.

Implementation of Corporate Social Responsibility in the Ready-Made Garment Industry of Bangladesh in Order to Achieve Sustainable Development Goals: A Study on Bangladeshi Garment Manufacturers

The Ready-Made Garment (RMG) sector has played the most momentous role for the economic development of Bangladesh. To achieve the culmination, this labor-intensive industry needs to go through sustainable practices with the adoption of Corporate Social Responsibility (CSR) in its garment manufacturing chain. CSR, being a fast-developing phenomenon in industrial arena, is drawing the attention of world-renowned apparel buyers working with Bangladesh. After a few tragic occurrences, for instance, Rana Plaza collapse & Tazreen Fashion fire, the reputation of the RMG sector of Bangladesh has been somewhat blemished. Presently, this scenario is being changed since a considerable number of Bangladeshi garment producers have adopted CSR practices spending a huge sum of money. This study shows the current status of sustainable development through the implementation of CSR practices in the RMG industry of Bangladesh.

Research on Motivation of Corporate Social Responsibility Based on Game Theory

The negative externalities of businesses brought serious social and environmental problems. Based on externality theory and game theory, the author in-depth analyzes intrinsic motivation of corporate social responsibility, and points out that corporate social responsibility will increase production costs, so companies will not take the initiative to raise the level of social responsibility. Through the analysis of corporate social responsibility profits, the paper reveals that if the government lack reasonable system to regulate corporate behavior, then the In＇m, pursuiting maximizing profit, will choose the Nash equilibrium ofconsumpting public resources, and not take the initiative to fulfill their social responsibility to seek the Pareto equilibrium of the whole regional optimal, which results in high output and low returns. The research finds that the government should strengthen the publicity of corporate social responsibility, privatization of corporate social responsibility benefits and establishment of corporate social responsibility system and other means to guide and standardize the corporate social responsihility.

The Relationship between Corporate Social Responsibility and Financial Performance of Iraqi Corporations: A Literature Review

This paper aims to explore past researches that examine the relationship between corporate social responsibility (CSR) and financial performance. The researcher intends to conduct researches that examine the relationship between CSR and financial performance in Iraq corporations. This paper highlights review of literatures from various countries that examine relationships between CSR with financial performance. This paper is based on secondary sources which are accumulated from many researches in Malaysia, Australia, UK, Indonesia, Sri Lanka, Nigerian, and Jordan. The study uses information generated from literature reviewed from different researchers relating to the topic. This method was applied by collecting information from journals and online sources relating to the issue under consideration. Regression analysis documents significant evidence to support a positive relationship between CSR and financial performance. Evidence suggests that CSR leads to good financial performance in Iraq corporations. Findings based on the review revealed that researchers also showed that there was a significant positive relationship between CSR practice and financial performance in Iraq corporations. This study focuses on disclosures made in the corporate annual reports. This is because the annual report is the common document produced by companies on a regular basis and is widely used in prior studies related to CSR. The study provides some important insights for our understanding of CSR in developing economies and its effects on financial performance in the context of Iraq companies.

Corporate Social Responsibility in the Thinking of Paolo Emilio Cassandro

This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility （CSR）, deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Cassandro （1910-2004）, who wrote an impressive number of works on numerous subjects that are of notable current relevance, including the social role of business, the concept of added value, and the role of the social report in the process of providing information for external purposes. Through an analytical-descriptive approach, our work will focus in particular on certain aspects of his life and works, which show beyond doubt the great value of his contribution to the advancement, at both national and international levels, of research into CSR. The main aim of what follows is to highlight not only the innovative nature of Cassandro＇s studies of the subject when compared with other research carried out in Italy in the second half of the 20th century but also how strikingly relevant they are to CSR as a topic for international scholars today.

A Multidimensional Analysis of the Relationship between Corporate Social Responsibility and Firm’s Financial Performance—Based on the Data of 78 Listed Companies in 10 years in Henan Province, China

At present, the research on the relationship of corporate social responsibility and economic performance mostly adopts the method of large-scale sampling, but does not distinguish the sample industries and regions, so the relevant research needs to be further analyzed. Based on the 2008-2017 data of 78 listed enterprises in Henan province, the relationship between corporate social responsibility and economic performance in 7 industries is measured by 8 indexes through Arellano-Bond dynamic panel data model. The research shows that the social responsibility of listed enterprises in Henan Province has a lagging impact on the economic performance of enterprises, which has a negative impact on the short-term and a positive impact on the long-term. The common point is that the responsibility of the investor has a positive impact on the economic performance of the enterprise, and other aspects vary greatly due to industry categories. In general, the degree of corporate social responsibility of listed enterprises in Henan Province is relatively low.

A Spatio-Temporal Odyssey Around the Concepts of Sustainable Development and Corporate Social Responsibility： Boundaries to Be Determined？

The aim of this research is to analyze the emergence of the concepts of sustainable development （SD） and corporate social responsibility （CSR） in companies in time and space. A spatio-temporal reading will indicate the most important socio-political and environmental events that have emerged with these two concepts. In order to complete the odyssey, a spatio-temporal analysis has retraced the epistemological evolution of these latter, whilst at the same time remarking the appropriation that has been made by the different institutional and organizational actors. The historical and epistemological reviews tell us that these two concepts, which came into existence almost 80 years, have indefinite outlines; one can be substituted for the other. However, thanks to this odyssey, we have reduced the boundaries even further between sustainable development and social responsibility and shown their theoretic and historical association. The perspective adopted shows that the concept of corporate social responsibility is closely connected to that of sustainable development. This connection means that researchers in management science are faced with more new problem issues reaching further than the simple lack of conceptual consensuses.

Corporate Social Responsibility——From the Perspective of Polish Enterprises

Corporate social responsibility （CSR） is becoming more and more frequently emphasized part of management in the structure of Polish enterprises. These results from the fact that growing awareness of consumers, destructive impact of industry on the natural environment, economic scandals, unethical behavior among entrepreneurs, bring about redefining the principles of a business activity on the market by entrepreneurs. As a result of the above, such values as honesty, trust, or responsibility take on greater importance. Additionally, more and more often, Polish entrepreneurs pay attention to the influence of the company on the environment, the way the stakeholders are treated, while striving to maximize profit. The present paper looks into the subject of social responsibility from the point of view of Polish enterprises. To verify this objective, there was the analysis of the due literature performed, and also carried out the survey among 174 entrepreneurs running their business activity in the area of Southern Poland. The research tool used in the research was the questionnaire （PAPI and CAWI）. In the conducted research, there were factors analyzed referring to knowledge of social responsibility among the people holding both managerial and lower-level positions, in particular opinion, is it important for enterprises to be driven by ethical standards？ How to implement CSR in their structures？ How to understood concept of CSR？ What are the reasons for the implementation of CSR in the strategy of the company？ The considerations （both the theoretical and practical ones） confirmed that the Polish enterprises feel the increased need to implement the activities in the field of social responsibility, which, in the present conditions, constitutes an important part of running a business activity.

Analysis of the Effect of Corporate Social Responsibility on Financial Performance With Earnings Management as a Moderating Variable

This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility （CSR）, and further examine the impact of these relationships （earnings management and CSR） effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in Indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company＇s financial performance in the future.

Corporate Social Responsibility Projects by Transnational Oil Corporations in Nigerian Niger Delta Region： The Experiences of Selected Oil Producing Communities

A well-known fact about the Nigerian Niger Delta region is incessant conflicts between the oil transnational corporations （Oil TNCs） and the oil producing communities. This could be attributed to the fact that the activities of Oil TNCs have continued to unleash untold devastation on the environment of the oil producing communities and its consequences on the local economy and by extension the total obliteration of the livelihood of the inhabitants of the area. Therefore, the Oil TNCs are increasingly becoming conscious of their devastating impact on the ecology of the area and their blatant disregard for the socio-economic development of the host communities. Consequently, the Oil TNCs have come to embrace the idea of executing Corporate Social Responsibility （CSR） projects as a vehicle to intervene meaningfully in order to mitigate the adverse effect of their operations in host communities. This paper attempts a review and analysis of CSR practices of the two major Oil TNCs in Bayelsa State： Shell and Agip in six host communities： Olugboboro, Olugbobiri, Ikebiri 1, Oporoma, Angiama, and Peremabiri in Southern ljaw local government area. The key question explored in this study is： Has the practice of CSR in the Nigerian Niger Delta region by Oil TNCs brought about socio-economic development and drastic reduction in conflict between the host communities and the Oil TNCs？ The paper argues that CSR projects of transnational oil corporations in Nigeria are driven by short-term expediency rather than the long term development needs of host communities through the provision of poor quality social amenities to these communities in order to secure social license to operate. For transnational oil corporations to make positive impact in the Nigerian Niger Delta Region, their CSR projects should be long tern in nature, taking into consideration the sustainable development needs of the local communities. The CSR projects should be in the form of high quality social amenities and environmental rehabilitation and protection, which could serve the needs of the present and future generations.

Research on the Impact of Market Competition, Ownership Structure, and Corporate Social Responsibility

This article takes companies listed from 2014 to 2016 as research objects,relies on principal–agent theory,stakeholder theories,and reputation theories,and examines the ownership structure,market competition,and corporate social responsibility(CSR)using a multiple regression approach based on a hybrid ownership perspective.At the same time,the relationship between market competition and equity structure was studied.Research shows that product competition degree and CSR are in an inverted“U”relationship;ownership concentration is positively related to CSR;equity balance and CSR are negative.When related to market competition variables,the mixed-owned companies listed degree of ownership concentration are still positively related to CSR,and the linear relationship of negative balance of ownership balance becomes an inverted“U”-shaped curve relationship.The market competition has improved the restraint of CSR by the degree of ownership balance.

Analysis on the reconstruction of management accounting framework from the angle of corporate social responsibility

Along with China’s opening-up to the world and speedy social economic development, the economic strength will not serve as the only attribute of evaluating an enterprise. In this paper, by analyzing from the perspective of the management accounting framework under corporate social responsibility, the theoretical bases for enterprises to manage corporate image were discussed from two aspects economic strength and social responsibility.

The Effect of Corporate Social Responsibility on Employees＇ Organizational Commitment in High-tech Enterprises of Jiangsu Province--Based on the Mediating Role of Regulatory Focus

With China＇s rapid economic development, corporate social responsibility （CSR） plays greater impact on its direct stakeholder employees＇ organizational commitment （EOC）. A questionnaire survey was conducted on 426 employees of high-tech enterprises within Jiangsu Province. Multiple regression method was used to test the hypothesis based on the questionnaire reliability and validity analysis. The results show that the four dimensions of CSR including employees responsibility, products responsibility, environment responsibility and charitable responsibility have positive effect on the affective commitment;while the continuance commitment might be more influenced by the environment and charitable responsibility. The regulatory focus plays a moderate effect between CSR and EOC. Promote regulatory focus have positive impact on affective commitment and negative impact on continuance commitment. Defense regulatory focus is just on the opposite.

Influence of Board Mechanisms on Corporate Social Responsibility Disclosures in Nigeria: A Study of Oil and Gas Sector of the Economy

The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board independence,board size as well as board gender diversity were analyzed to determine their influence on corporate social responsibility disclosures.Data obtained from the financial statement of various sampled companies were suitably analyzed with the help of descriptive statistics,correlation as well as regression analysis by making use of E-view(9.0)econometric packages.Regression result reveals that board independence has significant and negative influence on corporate social responsibility disclosures while board size and board gender diversity have insignificant and negative influence on corporate social responsibility disclosures of various companies.The study therefore arrived at a conclusion that board independence on the board brings about improvement on corporate social responsibility disclosure among quoted oil and gas companies in Nigeria.