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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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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 Projects by Transnational Oil Corporations in Nigerian Niger Delta Region: The Experiences of Selected Oil Producing Communities
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作者 Kabiru Isa Dandago Love Obiani Arugu 《Economics World》 2014年第3期152-160,共9页
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 a... 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. 展开更多
关键词 transnational oil corporation corporate social responsibility (CSR) Niger Delta region oil producing communities sustainable development
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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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Practice and Outlook of China's Regulation on the Extraterritorial Human Rights Responsibilities of Transnational Corporations
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作者 孙萌 JIANG Yu 《The Journal of Human Rights》 2023年第3期613-638,共26页
As China’s overseas investment and business operations continue to expand,the issue of human rights risks faced by Chinese transnational corporations abroad has attracted sustained attention from society.In recent ye... As China’s overseas investment and business operations continue to expand,the issue of human rights risks faced by Chinese transnational corporations abroad has attracted sustained attention from society.In recent years,China has enacted a series of laws,regulations,and policies to better regulate the overseas business conduct of transnational corporations,urging them to respect the human rights of the people in host countries and fulfill their social responsibilities to achieve sustainable development.Meanwhile,China has actively participated in the formulation of the Legally Binding Instrument on Activities of Transnational Corporations and Other Business Enterprises in International Human Rights Law,providing a Chinese solution to promote global governance of transnational corporations.However,in practice,the lack of institutional mechanisms,systems,and industry rules to supervise and guide transnational enterprises in fulfilling their human rights responsibilities,as well as the limited awareness of human rights risks among these enterprises,have resulted in ongoing human rights risks in their overseas business operations,particularly regarding labor rights and environmental rights.In response,China should take its national conditions into consideration and focus on the development trends of human rights issues in the business sector at the international level.Drawing on the experiences of other countries,China should explore and establish institutional and practical measures to regulate the human rights responsibilities of transnational enterprises through legislation,administration,and judiciary actions,in order to address the risks and challenges faced by Chinese enterprises in foreign investments and contribute to the sustainable development of the world and global human rights governance. 展开更多
关键词 transnational corporation extraterritorial human rights responsibility corporate social responsibility compliance construction human rights due diligence
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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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Research on the Relationship Between Human Resource Management and Corporate Environmental Responsibility
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作者 Zhenbing Yu 《Proceedings of Business and Economic Studies》 2023年第5期66-74,共9页
The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corp... The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corporate environmental responsibility assumes a pivotal role.This paper aims to investigate the interplay between human resource management practices and corporate environmental responsibility.The study employs various factors of human resource management practices as independent variables,using the current environmental status quo and environmental innovation capacity as intermediary variables,and adopts multiple regression analysis to scrutinize the influencing factors of corporate environmental responsibility.The findings underscore that when the working environment is favorable,enterprise human resource management practices can effectively enhance corporate environmental responsibility.Furthermore,when supported by environmentally responsible behavior,these human resources practices exhibit a positive influence on a company’s environmental responsibility.Consequently,this study provides practical recommendations for enhancing corporate environmental responsibility. 展开更多
关键词 Human resource management Corporate environmental responsibility EMPLOYEE
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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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From Differential Mode of Association to Tianxia Worldview:A Study on Chinese Entrepreneurial Spirit
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作者 Chao Gang Qian Chen Wang Lei 《China Economist》 2024年第4期58-88,共31页
China has made significant strides in economic and social development since reform and opening up over the past four decades.This process has been influenced by the exceptional innovation and entrepreneurship of Chine... China has made significant strides in economic and social development since reform and opening up over the past four decades.This process has been influenced by the exceptional innovation and entrepreneurship of Chinese business leaders,as well as their profound sentiments of compassion for the world and their country.It is of great significance to foster and promote an entrepreneurial spirit with distinctive Chinese characteristics.Not only is such spirit essential to the high-quality development of enterprises and the economy,but it is also a critical impetus for achieving Chinese modernization.Nevertheless,there is still a paucity of adequate theoretical discourse on the cultural origins and entrepreneurial spirit of outstanding Chinese business leaders.This paper employs the classical grounded theory method to conduct a 10-year follow-up research on 11 representative entrepreneurs and their enterprises.The results indicate that these entrepreneurs exhibit an evolving worldview along the paths of“self-cultivation and moral conduct”,“assisting employees to achieve”,“multilateral symbiosis”,and“the oneness of existence”when interacting with themselves,employees,partners,the general public,and all things in nature.Such entrepreneurial spirit is embodied in this paper as the“Tianxia(all-under-heaven)worldview”.Through theoretical construction,this study defines the concept of“Tianxia worldview”and extensively examines the distinctions and connections between the broadminded“Tianxia worldview”and the kinship-centered“differential mode of association”in terms of internal structure,value orientation,and applicable groups.It is posited that the transition from the former to the latter is a continuous process of transcendence and evolution of the individual mindset.This study has theoretical significance in the context of advancing the research on the Chinese entrepreneurial spirit,transcending the constraints of the management approach based on the“differential mode of association”,and enhancing the research on social responsibility from the perspective of“benefit corporations”.It also has practical value in overcoming the trust dilemma and development impediment of family businesses,ensuring that enterprises consciously fulfill their social responsibilities in a broader social context,and achieving common prosperity and progress for both enterprises and society. 展开更多
关键词 Tianxia worldview differential mode of association Chinese entrepreneurial spirit corporate social responsibility grounded theory method
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Are Socially Responsible Banks More Risk Averse and Dividends Providers?Empirical Evidence from a Developing Economy
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作者 Md.Al Amin Rana Sikder Tanvir Rahman Sohan 《Journal of Sustainable Business and Economics》 2024年第2期1-20,共20页
Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analy... Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analysis using the least-squares method for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018.Methodology:We employed Ordinary Least Squares Regression for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018 using EViews software version-8.Moreover,we conducted descriptive analysis and correlations using SPSS software.We considered CSRI and CSRPI as the indicators of corporate social responsibility,dividend per share and stock dividend as a proxy of dividend policy,LEV(leverage),and non-performing loan to total loan as the indicators of financial risk,and lastly,Z score as the indicator of financial stability.Findings:Studies have shown that banks prioritizing social responsibility tend to pay dividends to their shareholders more frequently and consistently than banks that do not.In particular,banks that invest heavily in corporate social responsibility(CSR)tend to maintain a stable dividend payout,which can help address agency problems that arise from overinvestment in the CSR sector.Additionally,we found that banks that make huge expenditures on CSR also seem to have a low eagerness for risk-taking.Again,we found that the financial stability of a socially responsible bank is high and stable enough,which will help efficiently handle the bank’s financial risks,reduce price fluctuations,and increase financial assets that generally influence a bank’s monetary stability.Implications:Banks implementing fruitful CSR strategies can produce substantial shareholder advantages through high dividend payout levels.An expansion in CSR-related expenditure does not prompt a cut-down or reduce the portion of income paid out as dividends to shareholders.Therefore,the Output of our study will help provide critical information and a thorough understanding of corporate social responsibility and its association with the dividend policy,risk,and financial stability in the banking sector.This will also be useful to the researcher,students,and corporate policymakers while making a critical decision about whether a firm should make expenditures on CSR purposes,how it impacts a firm’s dividend decision,and its connection with its overall risk and financial stability.According to the study,corporate social responsibility should be integrated into a firm’s mission and strategy rather than appearing to be a mere act of generosity.Originality/Value:This study uniquely considers CSR,dividend policy,risk,and financial stability simultaneously in a developing country.Besides,the three-dimensional measures of CSR used in the research focused on developing the economy are a precious contribution. 展开更多
关键词 Corporate Social responsibility Business stability RISK STAKEHOLDERS Dividend policy Bangladesh
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What Business Models Best Suit the Private Sector in Achieving the SDGs
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作者 Cody Cheung 《Economics World》 2024年第2期83-91,共9页
Since the United Nations Sustainable development goals and the 2030 agenda were initiated in 2015,it has provided governments with a comprehensive blueprint to take action and meet the challenges of the world’s most ... Since the United Nations Sustainable development goals and the 2030 agenda were initiated in 2015,it has provided governments with a comprehensive blueprint to take action and meet the challenges of the world’s most pressing issues today.But the private sector also plays a large role in contributing to the problems highlighted in the SDGs and companies ranging from many different industries have increasingly become more involved in developing new and innovative solutions to solve the issues highlighted in the SDGs.Social and environmental accountability has been one of the areas that the private sector has been focusing its attention on.Companies in the corporate sector across all industries have adopted Environmental,Social,and Governance(ESG)regulations and targets,that aim to ensure ethical responsibility within private companies and promote transparency about their role in promoting social and environmental well-being across the world.This has allowed many companies to align their values and business models to emphasize the importance of the SDGs.Furthermore,innovative technologies are being utilized to ensure that public reports about the company’s practices are fully accountable and transparent to the public community and the overall private sector.For example,some private companies are using Natural Language Processing and Artificial Intelligence to analyze sustainable practices highlighted in the company’s ESG reports and see if they are genuine and free of greenwashing.This shows that technologies are playing a key role in promoting corporate accountability in terms of sustainability and encouraging private companies to adhere to the guidelines highlighted within the SDGs.Furthermore,private companies have adapted their business models to better promote innovations and collaboration with governments,other private companies as well as NGOs.Since the SDGs were designed to be interconnected and not siloed into their own different challenges,many companies who adopt the SDGs as a major sustainability framework will often develop partnerships and connections with other private sector groups so that they could develop new innovative solutions to meet the challenges posed by current global issues.This is especially prevalent in the clean energy sector,which aims to solve SDG 7 and SDG 13 both important in eradicating the issue of climate change.For example,the solar energy private sector has been currently collaborating with a wide range of universities and research institutions in order to develop solar panels that are more energy efficient and affordable for everyday consumers,while still allowing the private companies to generate significant returns in revenue.When private sector Industries adopt the measures highlighted in the SDGs,not only does it allow them to work with other industries to contribute to combating the world’s most pressing issues,but also maintains and improves their sources of revenue and profit.Overall,in order to meet the world’s most pressing challenges and issues,the private sector has increasingly adopted the SDGs in their business models,so that they would be able to better collaborate with others to develop innovative solutions and to bridge commitment to sustainable development throughout different industries. 展开更多
关键词 sustainable development goals public private partnerships corporate social responsibility
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Systematic analysis of corporate environmental responsibility:elements,structure,function,and principles 被引量:4
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作者 Hong Wang 《Chinese Journal of Population,Resources and Environment》 2016年第2期96-104,共9页
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 sustai... 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. 展开更多
关键词 Corporate Social responsibility(CSR) Corporate Environmental responsibility(CER) system STRUCTURE FUNCTION PRINCIPLE
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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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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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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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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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