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The Correlation between Corporate Social Responsibility(CSR)and Chinese Family Enterprises in China
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作者 Lijuan Lu Sengteck Tan 《电子商务学刊(中英文版)》 2024年第1期1-7,共7页
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
关键词 corporate social responsibility(csr) Family-Owned Businesses Inheritance and Transmission
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Corporate Social Responsibility and Shipping Supply Chain Risks
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作者 Wen-Chi Lo 《Economics World》 2024年第3期145-155,共11页
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
关键词 Suez Canal obstruction corporate social responsibility supply chain risks event study Ever Given container ships
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Research on Corporate Social Responsibility Evaluation Based on Improved CRITIC-TOPSIS—A Case Study of Listed Companies in China’s Pharmaceutical Distribution Industry 被引量:1
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作者 Lili Liu Yingyu Wu Jingxian Liu 《Open Journal of Applied Sciences》 CAS 2023年第5期704-719,共16页
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
关键词 Pharmaceutical Distribution Enterprises corporate social responsibility Evaluation System Improved CRITIC-TOPSIS
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Dynamic model and driving strategy of corporate social responsibility
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作者 WANG Mao-xiang 《Ecological Economy》 2023年第2期192-200,共9页
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
关键词 corporate social responsibility dynamic factors driving model driving strategy
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Corporate Social Responsibility and Green Innovation-The Mediating Effect of Financing Constraints
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作者 SONG Xiaowen YANG Cunbo ZHAO Mengqi 《Journal of Modern Accounting and Auditing》 2023年第2期36-52,共17页
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
关键词 corporate social responsibility fnancing constraints green inovation stakeholder theory signaling theory
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Corporate Social Responsibility Perception and Happiness of Employees:Evidence From Disney Resort in China
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作者 TSAI Meng-ying HSU Wan-chi WANG En-tong 《Psychology Research》 2023年第10期469-475,共7页
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
关键词 corporate social responsibility perception HAPPINESS resort industry
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Relationships of Corporate Social Responsibility (CSR) With Accounting Information Systems A Study 被引量:1
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作者 Semra Aksoylu 《Journal of Modern Accounting and Auditing》 2013年第12期1678-1686,共9页
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
关键词 corporate social responsibility (csr level of social responsibility information management accounting information system
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Corporate Social Responsibility (CSR) in the Hospitality Industry: Challenges and Practices in
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作者 Sao Luis Maranhao Brazil 《Journal of Tourism and Hospitality Management》 2014年第2期85-95,共11页
This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social respon... This article aims to identify the challenges in the hospitality industry in Sao Luis, Maranhao, Brazil, with the perspective of developing an organizational culture that enables the practice of corporate social responsibility (CSR). This study method was qualitative, exploratory, and descriptive (Richardson, 1999). The data were collected by interviews with leaders of national and international chain operating hotel companies in Sao Luis (June 2013), using the technique of content analysis. The theoretical framework was developed upon the concept of human resources management (HRM) and CSR. The research findings confirm that CSR is considered as a business strategy and that it contributes to personal and professional fulfillment of employees due to the offer of some benefits, such as remuneration and career plans, pleasurable work environments, awards, and recognition. Beyond that, findings also revealed that the hotels develop CSR activities, particularly focusing on employees, in order to provide guests' satisfaction. The main conclusions are: (1) Leadership is essential to build a culture that leads to a collective involvement in CSR actions; and (2) HRM is considered as a strategic tool for the development of CSR. 展开更多
关键词 corporate social responsibility (csr human resources management (HRM) hospitality industry Sao Luis Brazil
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Corporate Social Responsibility (CSR) and Firm Performance
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作者 Zvi Amrousy Ilanit Gavious Hagai Katz Rami Yosef 《Journal of Modern Accounting and Auditing》 2012年第11期1691-1703,共13页
The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization shoul... The discourse of corporate social views of the role of the firm in a responsibility (CSR) has grown rapidly over the last decade. There are different society and disagreements as to whether wealth maximization should be the sole goal of a corporation. There is also a debate on whether CSR practices are beneficial for firms. Studies examining the performance of firms that have adopted a CSR policy within a range of sectors in various countries provide inconsistent results. Some studies show excess returns among companies adopting a CSR policy relative to the companies that do not adopt such a policy, while others do not find differences in returns. To further dispel the ambiguity on this issue, the authors explore the relationship between CSR adoption and financial performance of firms' shares in Israeli market, with a US market benchmark as a test of specificity. The findings reveal that no significant difference exists between the performance of firms adopting a CSR policy and firms that do not. Thus, the inclusion of investments in socially-responsible firms in an investor's portfolio does not appear to significantly impact the portfolio's performance. Managers and investors interested in investing in CSR may do so without any concern of the lower returns or performance. This study provides an additional support for the CSR School in that its findings indicate that, on the one hand, investments in firms that integrate social and environmental responsibility are just "as good as" investments in firms that do not. On the other hand, such investments can be seen as superior, since in addition to the financial returns, investors contribute to changing the face of the global environment and are creating a system for support and enforcement that ensures the existence of a better world for the children in the present and future. 展开更多
关键词 corporate social responsibility (csr firm value PERFORMANCE RETURN
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Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Firm Performance
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作者 Wuryan Andayani Sari Atmini 《Journal of Modern Accounting and Auditing》 2012年第10期1484-1495,共12页
The strategy of the company, such as corporate social responsibility (CSR), can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders' equities, the prosp... The strategy of the company, such as corporate social responsibility (CSR), can be adopted to show a good image of the company to the external parties. The company can maximize the shareholders' equities, the prosperity of the owners of interests, the reputation of the company, and the long-term viability of the company by undertaking the CSR. The controversy whether the company should be engaged in CSR or not is still going on. According to the shareholder theory, the supporters of CSR (Donaldson & Preston, 1995; Jones, 1995) say that CSR is a mechanism to achieve a better financial condition and to maximize the property of the shareholders (A. Mackey, T. B. Mackey, & Barney, 2007). This research investigates in three folds, the relationships among corporate governance, CSR, and firm performance, then the relationship between intellectual property and firm performance. This research shows that the independent board of commissioners is related to CSR. CSR and the institutional ownership are also related to firm performance. In addition, intellectual property is strongly related to firm performance. This means that intellectual property owned by public-limited companies in Indonesia increases firm performance. 展开更多
关键词 corporate social responsibility (csr good corporate governance (GCG) intellectual property firmperformance
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Evaluating Board Roles Performance in Adopting Corporate Social Responsibility (CSR) Practices
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作者 Mohammed Naif Z Alshareef Kamaljeet Sandhu 《Journal of Modern Accounting and Auditing》 2014年第10期1005-1020,共16页
The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility (CSR) practices. This paper examines directors' perceptions of the... The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility (CSR) practices. This paper examines directors' perceptions of the three main roles: monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors' roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors' perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders' expectations of CSR practices. 展开更多
关键词 corporate social responsibility (csr board monitoring role board service role board strategic role
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Themes in Corporate Social Responsibility (CSR) and Rural Development Thinking: 1950s-2000s
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作者 Fuad Madarisa 《Sociology Study》 2013年第8期580-587,共8页
This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts... This paper describes a brief overview of both corporate social responsibilities (CSR) and rural development (RD) ideas since the last 50 years. It aims at comparing and contrasting the both (CSR and RD) thoughts, and searches an initiative to expand the sustainable development achievement. Using secondary data from libraries studies, the progress of each thought will be identified to find out its advantages and weaknesses. Then, the result showed that the timeline perspectives come up with the conjunction idea of sustainability. In order to be more sustainable in development, then, the idea of CSR--as a tool for gaining sustainability in RD--should be transformed into "social business" approach. Here, there is a change in the time of taking decision about profit from "the last to the first". The paper contains four sub-topics: (1) definition and progress of CSR; (2) change in RD themes; (3) CSR, RD and social business; and (4) transformation of CSR to social business. The process of transformation from CSR to social business should include following agenda: (1) tailoring public-private partnerships to the local context; (2) providing resources, horizon and commitment; and (3) encouraging further innovation. This new position requires a shift in corporate law as well as establishing good corporate governance. 展开更多
关键词 corporate social responsibilities (csr rural development (RD) social business
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Way to Push Ahead Corporate Social Responsibility Report System in China 被引量:1
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作者 贠晓兰 《Agricultural Science & Technology》 CAS 2017年第5期884-887,共4页
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
关键词 csr report corporate social responsibility Cultivation mechanism WAY
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Correction of Corporation Value Assessment Model Based on Corporate Social Responsibility
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作者 贠晓兰 《Agricultural Science & Technology》 CAS 2017年第4期736-739,共4页
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
关键词 corporation value social responsibility Assessment model Correction model
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Entrepreneurship corporate social responsibility and flexible innovation networks: On the interaction between TNCs' R&D activities and local development 被引量:3
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作者 SHEN Yu-fang 《Chinese Business Review》 2007年第6期1-12,共12页
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
关键词 ENTREPRENEURSHIP corporate social responsibility flexible innovation networks TNC R&D local development
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The Impact of the Corporate Social Responsibility on China Textile & Apparel's Competitiveness 被引量:2
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作者 Qijun Jiang 《Chinese Business Review》 2005年第10期56-63,共8页
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
关键词 corporate social responsibility (csr competitiveness textile apparel industry
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Customer Concentration and Corporate Social Responsibility——An Empirical Study Based on Chinese Agricultural Listed Companies 被引量:1
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作者 Cheng ZHAO 《Asian Agricultural Research》 2018年第4期16-22,共7页
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
关键词 Customer concentration corporate social responsibility Nature of property right
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Effect of corporate social responsibility on creation of added value 被引量:2
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作者 FANG Xiao-zhi YANG Chun-qing YU Jun 《Ecological Economy》 2016年第4期376-383,共8页
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
关键词 corporate social responsibilities added value effect mechanism
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Enterprise innovation, corporate social responsibility and their interactive relationship: A review 被引量:2
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作者 YING Meng-jie 《Ecological Economy》 2017年第4期368-380,共13页
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
关键词 enterprise innovation corporate social responsibility interactive relationship
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Research on the Relationship between Corporate Social Responsibility and Financial Performance Based on Grey Correlation Analysis: Taking the Smartphone Company as an Example 被引量:1
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作者 Bingjun Li Xiaolu Li 《Open Journal of Applied Sciences》 2018年第9期431-440,共10页
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
关键词 corporate social responsibility Smart Phone COMPANY GREY Correlation Analysis Financial Performance
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