Corporate Social Responsibility Demonstrated in Different Approaches to Corporate Extended Performance Reporting

Che, Siqi; Li, Xuepei

doi:10.5539/ass.v11n24p185

Cited by 2 publications

(1 citation statement)

References 21 publications

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“…-Innovations in the field of social technologies and reforms support [17]; -Use of the modern management mechanisms -competitive allocation of funds, equity financing, implementation of monitoring and evaluation of socio-economic results.…”

Section: Methodsmentioning

confidence: 99%

Formation and disclosure of information on social responsibility of agribusiness enterprises

et al. 2019

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The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the formation and disclosure of information on social responsibility of enterprises in the agrarian sphere of economy. The research objectives are as follows: to study and specify the economic essence of the notion of “corporate social responsibility”, to substantiate theoretical foundations and propose new methodological approaches of corporate social responsibility assessment and the formation of social reporting. The essence and content of corporate social responsibility, principles of formation and structure of the social report are studied with the help of such general scientific methods as systematic approach, comparison, economic-statistical method and data systematization and generalization method. The paper presents the main sections subject to including in the social report and suggests forms of social reporting, which include key performance indicators which help to assess the socio-economic performance of organizations in the agrarian sector of economy.

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Section: Methodsmentioning

confidence: 99%

Formation and disclosure of information on social responsibility of agribusiness enterprises

et al. 2019

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RETRACTED: New sights for measuring the relations among environmental information disclosure, economic performance and corporate governance

Che

Zhu

et al. 2020

International Journal of Electrical Engineering & Education

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Environmental information disclosure is gradually gaining popularity, especially under the severe environmental pollution. Analyzing the relations among environmental information disclosure (EID), corporate governance and economic performance by employing a cross-disciplinary and a cross-sectional approach is a new start for improving environmental disclosure. The Ordinary Least Square results suggest that, firstly, firm size and ownership structure have significant positive relations with EID and economic performance. Secondly, the factors of corporate governance including the equity concentration ratio, logarithm of management incentive, logarithm of management shareholding, the board size and the number of directors, all have positive influences on EID. Thirdly, corporate governance has an impact on firm’s economic performance. Lastly, this study reveals that EID positively affects firm’s financial performance—solvency, operational capability and profitability. It is expected that this study can highlight the importance of environmental awareness of professional genre and enhance the environmental disclosure.

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Corporate Social Responsibility Demonstrated in Different Approaches to Corporate Extended Performance Reporting

Cited by 2 publications

References 21 publications

Formation and disclosure of information on social responsibility of agribusiness enterprises

Formation and disclosure of information on social responsibility of agribusiness enterprises

RETRACTED: New sights for measuring the relations among environmental information disclosure, economic performance and corporate governance

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