The concept of corporate social responsibility was origined in the United States in the early 1990 s. This theory is put forward,and quickly caused the widespread attention of various disciplines. With the transition ...The concept of corporate social responsibility was origined in the United States in the early 1990 s. This theory is put forward,and quickly caused the widespread attention of various disciplines. With the transition of the planned economy to marketeconomy in our country, most of the enterprises in China will still refuse to take care of the social responsibility and a series ofproblems become the biggest contradiction in China＇s economic development and social development. So it is necessary forChina to slove these problems.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
Taking public companies of Shenzhen A-share as samples,the paper analyses the impact of CSR disclosure on the cost of equity capital and the differences in various disclosure ways.The empirical results show that:the C...Taking public companies of Shenzhen A-share as samples,the paper analyses the impact of CSR disclosure on the cost of equity capital and the differences in various disclosure ways.The empirical results show that:the CSR disclosure has negative correlation with the cost of equity capital,and different ways of disclosure are not relative to the cost of equity capital.Corporate social responsibility information disclosure plays a critical role in the company's management.展开更多
This paper studies the modern corporate financial strategy from the perspective of corporate social responsibility performance,using the Internet video site Bilibili as an example to analyze,starting with Bilibili’s ...This paper studies the modern corporate financial strategy from the perspective of corporate social responsibility performance,using the Internet video site Bilibili as an example to analyze,starting with Bilibili’s strategic environment,based on financing,investment,distribution,and social responsibility.This paper comprehensively analyzes its advantages and disadvantages from its financial strategy.Finally,from the perspective of social responsibility,from three aspects of investment,financing,and profit distribution,the authors made optimization suggestions for Bilibili’s financial strategy.展开更多
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 i...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.展开更多
Corporate social responsibility （CSR） has received a lot of attention in the last few decades, from the economic responsibility to generate profits, to the discretionary responsibility to meet extra activities that ...Corporate social responsibility （CSR） has received a lot of attention in the last few decades, from the economic responsibility to generate profits, to the discretionary responsibility to meet extra activities that society finds desirable. Companies are under pressure from the stakeholders to engage in the line of social, environmental, and economical responsibilities. Until now, no research has been conducted on CSR performance using a dataset from the telecommunication industry in Sudan. Hence, this paper has investigated the strategic importance of CSR in a Sudan telecommunication company （Sudatel）. In doing so, the paper has sought to understand whether the concept of CSR programs is featured in the company＇s culture and strategic plans or whether the management of the company is highly committed to CSR programs. Telecommunication companies are expanding in economic size. Considered as the largest industry in the world in terms of employment and the fastest growing area in business, there are many social and economic benefits and opportunities that can be created through investment in the telecommunication infrastructure, which has the potential to enhance sustainable development, especially for developing countries. To investigate this problem, a qualitative case study methodology is used to collect and analyze the data. Results indicate that the CSR concept is part of the company＇s strategic plan and given high commitment from the top management.展开更多
As the car pulled up outside the school, a crowd of students ran down to greet it. The car door opened and a representative of a major international firm stepped out into the throng. His firm had pledged money to reno...As the car pulled up outside the school, a crowd of students ran down to greet it. The car door opened and a representative of a major international firm stepped out into the throng. His firm had pledged money to renovate the school, which was located in the childhood village of a prominent local politician, whose favor his company sought. The students burst into song, unveiling a massive red banner emblazoned with the words： Welcome to our school.展开更多
文摘The concept of corporate social responsibility was origined in the United States in the early 1990 s. This theory is put forward,and quickly caused the widespread attention of various disciplines. With the transition of the planned economy to marketeconomy in our country, most of the enterprises in China will still refuse to take care of the social responsibility and a series ofproblems become the biggest contradiction in China＇s economic development and social development. So it is necessary forChina to slove these problems.
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.
基金the staged achievement of Shaanxi Provincial Department of Education Special Funded Project(ZZPXB03)The Basic Research Fund of Northwest Agriculture and Forestry University of Science and Technology(A213021402)
文摘Taking public companies of Shenzhen A-share as samples,the paper analyses the impact of CSR disclosure on the cost of equity capital and the differences in various disclosure ways.The empirical results show that:the CSR disclosure has negative correlation with the cost of equity capital,and different ways of disclosure are not relative to the cost of equity capital.Corporate social responsibility information disclosure plays a critical role in the company's management.
文摘This paper studies the modern corporate financial strategy from the perspective of corporate social responsibility performance,using the Internet video site Bilibili as an example to analyze,starting with Bilibili’s strategic environment,based on financing,investment,distribution,and social responsibility.This paper comprehensively analyzes its advantages and disadvantages from its financial strategy.Finally,from the perspective of social responsibility,from three aspects of investment,financing,and profit distribution,the authors made optimization suggestions for Bilibili’s financial strategy.
文摘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.
文摘Corporate social responsibility （CSR） has received a lot of attention in the last few decades, from the economic responsibility to generate profits, to the discretionary responsibility to meet extra activities that society finds desirable. Companies are under pressure from the stakeholders to engage in the line of social, environmental, and economical responsibilities. Until now, no research has been conducted on CSR performance using a dataset from the telecommunication industry in Sudan. Hence, this paper has investigated the strategic importance of CSR in a Sudan telecommunication company （Sudatel）. In doing so, the paper has sought to understand whether the concept of CSR programs is featured in the company＇s culture and strategic plans or whether the management of the company is highly committed to CSR programs. Telecommunication companies are expanding in economic size. Considered as the largest industry in the world in terms of employment and the fastest growing area in business, there are many social and economic benefits and opportunities that can be created through investment in the telecommunication infrastructure, which has the potential to enhance sustainable development, especially for developing countries. To investigate this problem, a qualitative case study methodology is used to collect and analyze the data. Results indicate that the CSR concept is part of the company＇s strategic plan and given high commitment from the top management.
文摘As the car pulled up outside the school, a crowd of students ran down to greet it. The car door opened and a representative of a major international firm stepped out into the throng. His firm had pledged money to renovate the school, which was located in the childhood village of a prominent local politician, whose favor his company sought. The students burst into song, unveiling a massive red banner emblazoned with the words： Welcome to our school.
