Corporate Social Responsibility and Internal Control Effectiveness

Kim, Young Sang; Kim, Yura; Kim, Hyun Dong

doi:10.1111/ajfs.12172

Cited by 21 publications

(14 citation statements)

References 64 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Previous studies also provide empirical evidence that an effective internal control system can improve CSR performance because it prevents misconduct that damage corporate reputation and public image, thereby controlling social responsibility risks and promoting the successful realization of the strategic goals of CSR practice (Hao et al, 2018;Li et al, 2018). Kim et al (2017) find that CSR firms are more likely to have an effective internal control system and less likely to have material internal control weaknesses. Moreover, internal control is generally considered as an integral component of corporate governance (Hoitash et al, 2009).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 98%

Inter-Firm Executive Mobility and Corporate Social Responsibility: Evidence From China

Wang

Cao

2022

Front. Psychol.

View full text Add to dashboard Cite

The executives of listed firms play an important role in the fulfillment of corporate social responsibility (CSR). Based on behavioral consistency theory, this study examines the association of CSR performance among multiple firms for the same executive served at different times. By tracking the movement of executives across Chinese listed firms over the period 2010–2019, we find that there is a significantly positive association between the predecessor and the successor firm’s CSR performance for the same executive, implying that an individual’s value and preference for CSR maintain consistency within a certain period of time. We also find that a longer employment gap and lower internal control effectiveness will damage the association of CSR performance between the predecessor and the successor firm. Our results are robust to testing in subsamples and controlling the endogeneity problems. Our conclusion provides a new perspective to understand the influence mechanism of CSR performance in the context of inter-firm executive mobility and provides empirical evidence for listed firms to improve their decision-making in hiring and evaluating executives.

show abstract

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 98%

Inter-Firm Executive Mobility and Corporate Social Responsibility: Evidence From China

Wang

Cao

2022

Front. Psychol.

View full text Add to dashboard Cite

show abstract

“…It provides a good environment for improving performance appraisal. Bhadoria et al (2017) pointed out that the effectiveness of performance appraisal is affected by internal control to some extent, and performance appraisal can directly affect the implementation of internal control (Kim and Kim, 2017). Zeebaree et al (2019) examined the impact of performance evaluation purpose on miners' organizational citizenship behavior.…”

Section: Related Workmentioning

confidence: 99%

Analysis on the digital transformation index system of enterprise’s low carbon business performance based on AHP-DEA

Xie

2023

Front. Energy Res.

View full text Add to dashboard Cite

With the arrival of the low carbon era, enterprises, as the main body of the market economy, must take the road of low carbon operation whether to fulfill their social responsibilities or to seek enterprise development. However, Chinese enterprises started late to understand the low-carbon economy. So far, except for a few state-owned enterprises, some leading private enterprises and foreign-funded enterprises, they have made remarkable achievements in low-carbon emission reduction. Most enterprises in China have not realized the importance of low carbon emission reduction. In order to step out of the “high carbon” era and coordinate economic development and environmental protection, China must solve the problem of low-carbon transformation of small and medium-sized manufacturing enterprises. How to measure the degree of low carbon transformation, and how the government objectively evaluates the degree of low carbon economic development of enterprises, with a view to formulating corresponding standard incentives and punishment measures for them. It is urgent to establish a sound, reasonable and feasible low carbon operation management indicator system, and comprehensively evaluate the information related to low carbon operation of SMEs through reasonable selection of indicators. According to the connotation of low-carbon enterprises, the economic benefits of enterprises are closely combined with environmental benefits. A set of low carbon operation performance evaluation index system including economy, technology and environment has been constructed. The AHP index weight is calculated by establishing the AHP model and the Data Envelopment Analysis (DEA) index weight is calculated by establishing the DEA model. On this basis, the grey relational evaluation model based on AHP-DEA is established. Then the paper evaluates the performance of representative enterprises’ low carbon operation. Propose corresponding improvement suggestions for the problems reflected in the low carbon operation performance ranking of enterprises and the scoring of various indicators. The research results show that the algorithm has high efficiency and the accuracy of model evaluation is 95.51%. To a certain extent, this study makes up for the research results of the impact of digital transformation on corporate strategic performance, and also provides ideas for the research of corporate financial performance evaluation.

show abstract

“…On the other hand, internal control will also affect the performance of corporate social responsibility. Young sang Kim et al (2017) [6] found that enterprises which performing CSR efficiently are more likely to have effective internal control through various measurement methods and a series of robust regression analysis of corporate social responsibility (CSR) from 2004 to 2012. Based on this, this paper proposes hypothesis 2.…”

Section: Regulatory Role Of Internal Controlmentioning

confidence: 99%

Research on the Impact of CSR on Innovation Performance

Ni¹,

Zhu²

2022

Proceedings of the 2022 3rd International Conference on Management Science and Engineering Management (ICMSEM 2022)

View full text Add to dashboard Cite

Innovation is the foundation of enterprise development. More and more enterprises pay attention to technological innovation, and the impact of CSR on innovation is worth exploring. This paper selects the relevant data of A-share pharmaceutical enterprises from 2016 to 2021 as a sample to explore the relationship between pharmaceutical corporate CSR and innovation performance, and introduces internal control as a regulating variable. The results show that the fulfillment of CSR is positively correlated with innovation performance; Internal control positively regulates CSR and innovation performance. This paper puts forward some management suggestions: pharmaceutical enterprises should actively undertake social responsibilities; Strengthen the internal control system; further strengthen the ability of technological innovation; Promote digital construction.

show abstract

Corporate Social Responsibility and Internal Control Effectiveness

Cited by 21 publications

References 64 publications

Inter-Firm Executive Mobility and Corporate Social Responsibility: Evidence From China

Inter-Firm Executive Mobility and Corporate Social Responsibility: Evidence From China

Analysis on the digital transformation index system of enterprise’s low carbon business performance based on AHP-DEA

Research on the Impact of CSR on Innovation Performance

Contact Info

Product

Resources

About