Research on the Influence of Equity Structure on Corporate Performance

Equity structure constitutes a crucial component of corporate internal governance.A scientifically and reasonably structured equity system aids in enhancing the level and efficiency of corporate governance.Through empirical analysis of data spanning from 2013 to 2022,the study aims to verify the influence mechanism of equity structure on corporate performance.The results indicate that enhancing equity concentration and balance positively impacts corporate performance,with this effect persisting over time.Consequently,optimizing the degree of equity concentration,shareholder types,and the board of directors’structure can assist enterprises in maximizing long-term value.

Moderating effect of corporate financialization on the impact of climate policy on corporate green innovation:Evidence from China

With intensifying global climate change,humanity is confronted with unparalleled environmental challenges and risks.This study employs the staggered difference-in-difference model to examine the relationship between climate policy and green innovation in the corporate financialization context.Using Chinese-listed company data from 2008 to 2020,our analysis reveals a favorable correlation between China’s carbon emission trading policy(CCTP)and advancements in green innovation.Furthermore,we find that the level of corporate financialization moderates this correlation,diminishing the driving effect of CCTP on green innovation.Additionally,results of heterogeneity analysis show that this moderating consequence is more evident in non-state owned and low-digitization enterprises compared with state-owned and high-digitization ones.Our findings contribute to the existing literature by clarifying the interaction between CCTP,green innovation,and corporate financialization.Our research provides valuable insights for policymakers and stakeholders seeking to strengthen climate policies and encourages green innovation in different types of businesses.

Leveraging Predictive Analytics for Strategic Corporate Communications: Enhancing Stakeholder Engagement and Crisis Management

This study explores the integration of predictive analytics in strategic corporate communications, with a specific focus on stakeholder engagement and crisis management. Our mixed-methods approach, which combines a comprehensive literature review with case studies of five multinational corporations, allows us to investigate the applications, challenges, and ethical implications of leveraging predictive models in communication strategies. While our findings reveal significant potential for enhancing personalized content delivery, real-time sentiment analysis, and proactive crisis management, we stress the need for careful consideration of challenges such as data privacy concerns and algorithmic bias. This emphasis on ethical implementation is crucial in navigating the complex landscape of predictive analytics in corporate communications. To address these issues, we propose a framework that prioritizes ethical considerations. Furthermore, we identify key areas for future research, thereby contributing to the evolving field of data-driven communication management.

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts

This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.

Impact of Artificial Intelligence on Corporate Leadership

Artificial Intelligence (AI) is transforming organizational dynamics, and revolutionizing corporate leadership practices. This research paper delves into the question of how AI influences corporate leadership, examining both its advantages and disadvantages. Positive impacts of AI are evident in communication, feedback systems, tracking mechanisms, and decision-making processes within organizations. AI-powered communication tools, as exemplified by Slack, facilitate seamless collaboration, transcending geographical barriers. Feedback systems, like Adobe’s Performance Management System, employ AI algorithms to provide personalized development opportunities, enhancing employee growth. AI-based tracking systems optimize resource allocation, as exemplified by studies like “AI-Based Tracking Systems: Enhancing Efficiency and Accountability.” Additionally, AI-powered decision support, demonstrated during the COVID-19 pandemic, showcases the capability to navigate complex challenges and maintain resilience. However, AI adoption poses challenges in human resources, potentially leading to job displacement and necessitating upskilling efforts. Managing AI errors becomes crucial, as illustrated by instances like Amazon’s biased recruiting tool. Data privacy concerns also arise, emphasizing the need for robust security measures. The proposed solution suggests leveraging Local Machine Learning Models (LLMs) to address data privacy issues. Approaches such as federated learning, on-device learning, differential privacy, and homomorphic encryption offer promising strategies. By exploring the evolving dynamics of AI and leadership, this research advocates for responsible AI adoption and proposes LLMs as a potential solution, fostering a balanced integration of AI benefits while mitigating associated risks in corporate settings.

Research on the Impact of BYD Group’s Green Innovation on Corporate Financial Performance under the Background of“Dual Carbon”

With the increasingly severe global climate change problem,the“dual carbon”goals(peak carbon emissions and carbon neutrality)have become a common focus of international attention.The report of the 20th National Congress of the Communist Party of China clearly emphasizes the need to accelerate the green transformation of development models,implement comprehensive strategies for frugal development,support the growth of green and low-carbon industries,and promote the concept of green consumption.At the same time,“Made in China 2025”also elaborates on the strategic concept of innovation-driven and green development centered,and strives for breakthroughs in key industries such as new energy vehicles.In such a macro environment,adopting green innovation measures by enterprises not only contributes to ecological protection but also has an undeniable impact on their economic performance and overall value.This article takes BYD Group as a case study to explore in detail the positive effects of green innovation on its economic performance.We first systematically organized and analyzed BYD’s specific practices in green innovation;Then,by examining three key financial indicators,BYD’s current financial situation was analyzed in depth;On this basis,combined with research data,the positive impact of green innovation on BYD’s financial performance was revealed;Finally,based on the analysis results,relevant suggestions are proposed to provide reference for the sustainable development of enterprises in the context of“dual carbon.”

Corporate Social Responsibility and Shipping Supply Chain Risks

This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 2021.This study conclude that the more responsible companies have higher returns and are less affected by this event than the less responsible companies;the less responsible companies have lower returns.The companies with better CSR have a lower impact on their supply chains when faced with disruptions in the supply chain.

The Impact of Sustainable Development Strategies on Corporate Performance

Enterprises must develop and implement effective strategic measures to achieve sustainable development.This entails evaluating corporate performance,understanding the impact of sustainable development strategies on corporate performance,and implementing such strategies.The article proposes eight critical countermeasures to foster harmony and sustainable development among humanity,nature,the economy,and society:innovation-driven initiatives,green development practices,social responsibility initiatives,talent cultivation programs,collaborative cooperation efforts,sound financial management,brand-building endeavors,and effective information management.

The Discourse-Historical Approach of Identity Construction in Corporate Promotional Videos for External Publicity Image

Corporate identity construction of external publicity image is an important part of the development of enterprises.Based on Wodak’s discourse-historical approach,this study takes the text of COFCO’s English promotional video as the research object,analyzes the corporate brand image,media image,organizational image,and environmental image constructed by the enterprises from three steps:linguistic expression,discourse strategy,and theme to provide references for Chinese enterprises to enhance their international influence.

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 Governance Intelligence： Minority Shareholder＇s Aspects （Evidence From Ukraine）

The paper is devoted to the corporate governance intelligence system investigation as the part of the complex stakeholder-related approach to the corporate strategic intelligence system （CSIS）. The special attention is given to the minority shareholders activism in the system of corporate governance. Some existing methods of abusing minority shareholders rights, made by joint-stock companies executives, are generalized. The recommendations for minority shareholder＇s rights protection are given. The necessity for the implementation of the stakeholders-oriented approach for the CSIS creation on the base of companies＇ security principles is substantiated.

A Comprehensive Audit of Corporate Social Responsibility

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

An International Answer to Capturing Corporate Criminality

In the era of increased corporate globalization, the lingering principles of directing mind and will have plagued neighboring territories from manufacturing a realist model of corporate fault. It is of fundamental importance to combat transnational corporate activity from a world order perspective by establishing a legal regime which supports the philosophy that corruption becomes entrenched within the corporate culture. A culture that is indicative of corporate guilt. This paper will suggest that the corporate culture doctrine within the Australian Criminal Code Act 1995 is the first step in the courses of action required against the evolution of structurally complex corporate arrangements.

Systematic analysis of corporate environmental responsibility:elements,structure,function,and principles

Corporate Environmental Responsibility(CER) is the subsystem of Corporate Social Responsibility(CSR),which continues to increase prominence in the global economy.Nowadays,CER becomes more important in corporate sustainable development.Based on Carroll's pyramid mode of CSR,this article explores the systematic feature of CER.From a systematic perspective,it sorts out its elements,structure,function,and principles of CER.And the four levels of economic,legal,ethical,and charitable structure are emphasized.With these considerations interpreted into practice,success will be achieved in potential cost savings,technological innovation,increased public acceptance,and better relations with governments.

Corporate Taxonomy的编制方法和原则——以EDB Corporate Taxonomy的编制为例

文章以EDB Corporate Taxonomy的编制为例,从实践角度论述了Corporate Tax-onomy的编制方法与原则,同时对编制过程中涉及到的如传统知识组织工具的利用、设计角度的考虑、支持软件和后期维护等问题进行了探讨。

Way to Push Ahead Corporate Social Responsibility Report System in China

According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.

Impact of CEO attributes on corporate reputation,financial performance,and corporate sustainable growth:evidence from India

This article investigates the impact of CEO attributes on corporate reputation,financial performance,and corporate sustainable growth in India.Using static panel data methodology for a sample of NSE listed leading 138 non-financial companies over the time-frame 2011 to 2018,we find that CEO remuneration and tenure maintains significant positive associations with corporate reputation,while duality and CEO busyness are found to be associated with corporate reputation negatively.The results also show that female CEOs and CEO remuneration are associated with corporate financial performance positively,whereas CEO busyness,as expected,holds a significant negative relationship with corporate financial performance.Moreover,the results demonstrate that CEO age is associated with corporate sustainable growth negatively,while tenure appears to have a significant and positive association with corporate sustainable growth.The results are robust to various tests and suggest that in the Indian context,demographic and job-specific attributes of CEOs exert significant influence on corpo-rate reputation,financial performance,and corporate sustainable growth.The empirical findings would provide a basis for the shareholders and companies to identify areas of consideration when appointing CEOs and determining their roles and responsibilities.

Social Values and Ethics for Communicating the Corporate Identity

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.

Corporate Governance, Sustainable Development and Value Creation Some Evidences From Italian Listed Companies

Modern corporate situations, characterized by the globalisation of the markets and of the information, highlight the need to link the potential of a not transient growth to the adequate reconciliation of all the expectations converging around the entrepreneurial formula and not only of those attributable to shareholders. In such a defined context, corporate governance tends to evolve from a situation of primary care for the expectations of shareholders （shareholder＇s view） and for the correlated financial responsibility, to a wide consideration of all the stakeholders （stakeholder＇s view） and related responsibilities （financial, environmental, social, administrative）. The correct carrying out of governance processes requires, therefore, a clear focus on sustainable development and on the related assumption of a concept of global responsibility. The decisions made by the governing bodies must be driven by the purpose to create value in the long term according to conditions of fairness and sustainable development. To sum up, this research aims to deepen the existing connections between corporate governance, sustainable development and value creation on the basis of the empirical analysis of a limited number of listed Italian companies afferent to the public utilities sector. The paper, based on a deductive approach, is composed of two distinct but strictly connected parts： the first theoretical and the second empirical. The empirical research consists of a content analysis of the most recent documents （sustainability reports and annual reports） worked out by the selected companies. The results obtained about the degree respect of sustainable development conditions by each company are linked to the related value dimension （social, economic, competitive and environmental performance） aimed at verifying if the assumption of a corporate governance approach inspired by sustainability is susceptible of favouring the company development in a medium long term. From the delivered research it emerges how public utilities that promote behaviours in line with the sustainability conditions are marked out by stable growth paths. Conversely, the companies that assume a vision mainly addressed to the economic dimension, neglecting the other areas are generally compromised in the performance realized.

Review on the Study of the Allocation of Corporate Control in Enterprise Theory

With the establishment of a modem corporate system, the separation of ownership and management appears in the company. The rational allocation of corporate control between different behavioral agents has attracted more and more attention. This paper points out that scholars have studied the allocation of corporate control from the angles of the agency cost theory, property rights theory, corporate finance theory, and the theory of corporate governance, which has great value. However, the existing theories also have some flaws on the allocation of corporate control. First, people still have different understandings and views over the meaning of corporate control. Secondly, the existing research theoretically only observes and studies an arrangement of sheer level control, the allocation between final control and real control. This paper argues to build the two-tier allocation of corporate control： The first tier relation is between ultimate control rights and actual control rights, the second tier relation is between indirect control rights and direct control rights which are in actual control rights. This study can explain the resource allocation effects of corporate control, promote the development and improvement of the theory of the firm.