Internal Governance and Corporate Social Responsibility: Evidence from Chinese Companies

Khan, Farman Ullah; Trifan, Vanina Adoriana; Pantea, Mioara Florina; Zhang, Junrui; Nouman, Muhammad

doi:10.3390/su14042261

Cited by 10 publications

(13 citation statements)

References 118 publications

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“…The research on corporate social responsibility is mainly from the perspective of internal corporate governance. For example, researchers such as Farman Ullah Khan [12]studied the effect of senior managers' heterogeneous rights on corporate social responsibility performance. Ju Hyoung Park [13]believes that corporate social responsibility activities can increase the value of corporate and points out that the stronger the nepotism of corporate directors, the more negative the impact on the amount of weight.…”

Section: A Literature Reviewmentioning

confidence: 99%

Analysis of Heteronomy Strategies for Platform Corporate Social Responsibility Under Government Intervention

Guo

Qin

2022

IEEE Access

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With the change of emerging technology and economic environment, the governance of the lack and alienation of platform corporate social responsibility has become more urgent. This paper considers the root causes of the defects in autonomy and the necessity of heteronomy regarding platform corporate social responsibility, and studies whether self-interested governance or common-benefit governance is more conducive to platform CSR heteronomy. The governance strategy of each subject in heteronomy of platform corporate social responsibility is studied using differential games. The governments, the public, and bilateral users are the subject of governance, and their decision-making models are constructed. The optimal decisions of three subjects, the best trajectory of heteronomy profits and the amount of governance are analyzed. Finally, the variation of profit, amount of governance, and the influence of each parameter on the amount of governance were analyzed using simulation software. The research results show that the amount of governance gradually reaches a stable state over time. Cobeneficial governance can work better for the heteronomy of platform corporate social responsibility. The maturity of the ecosystem in which the governance subject and the platform corporate are located positively affects the amount of governance.INDEX TERMS Heteronomy strategies, platform corporate, corporate social responsibility, differential game.

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Section: A Literature Reviewmentioning

confidence: 99%

Analysis of Heteronomy Strategies for Platform Corporate Social Responsibility Under Government Intervention

Guo

Qin

2022

IEEE Access

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“…However, executives can use optional CSRD necessity resourcefully ( Khan et al, 2022 ). The study proposes that they might have a positively prejudiced discernment of their corporate social responsibility actions ( Cormier et al, 2004 ; Saz-Gil et al, 2020 ).…”

Section: Theoretical Framework and Hypothesis Developmentmentioning

confidence: 99%

Do financial performance and firm’s value affect the quality of corporate social responsibility disclosure: Moderating role of chief executive officer’s power in China

Cao

Tian²,

Rauf³

et al. 2022

Front. Psychol.

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This paper investigates the correlation between the quality of corporate social responsibility disclosure (CSRD) and financial performance (FP). It also investigates the moderating role of chief executive officer power (CEOP) in the relationship between the quality of CSR disclosure and firm value (FV) in Chinese listed companies. The evidential research used the up-to-date sample (3, 248) of unbalanced findings for the period of 2014–2020, from the registered Chinese firms in the Shenzhen and Shanghai Stock Exchanges as samples for the study. As a starting point technique, the STATA 15 has been used to test pooled ordinary least squares (OLS) regression on a sample of Chinese listed companies. We use 1-year lagged regression and two SLS regressions to monitor the potential endogeneity problem. The imbalanced data set was received from the China Stock Market and Accounting Research (CSMAR) web page, which is the most significant source of information for Chinese publicly listed firms. Data on CSR information items and media reporting are compiled manually. The findings of the study revealed that there are positive FP consequences for the companies engaged in the quality of CSR disclosure. We also report that higher CEO power negatively enhances the quality of CSR disclosure effect on the FP of FV. The research investigates the impact of CSR disclosure and FP by presenting evidence of the moderating role of CEO power. Therefore, it is suggested that a higher law for CSR engagement and disclosure be implemented in China, and robust measures for the implementation of CEO power, although there are financial advantages to be gained. A key relevance to the empirical quality of CSR disclosure research can be recognized as the moderating role of CEO power in the quality of CSR disclosure, FP, and FV in the context of Chinese study. The findings are robust with the use of an instrumental variable method.

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“…McWilliams and Siegel (2001) consider that in essence CSR are those actions that bring companies closer to society beyond the legal aspects to which they are obliged. CSR is also a concept that can be connected with corporate governance, especially with those elements that are related to managers making important decisions that affects society (Khan, et al, 2022). Although these two concepts (Sustainability and CSR) have similarities in terms of their practical application by focusing on not privileging economic profits as the sole objective of companies, both concepts have been developed in the literature, each in its own field of study, with diverse practical applications.…”

Section: Sustainabilitymentioning

confidence: 99%

Sustainability and corporate governance mechanisms in mexican beef production

Jaimes-Valdez¹,

Hernández²,

Jiménez³

2022

AD-minister

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Sustainability is a topic that has experienced a growing interest in recent years within the academic world, and at the same time, it manifests itself as a particular inconsistency of the business sector, who use it as a means to improve their image, setting aside its vision of great significance. In order to achieve the fundamental purpose of sustainability, the corporate governance model has been an evolving subject in recent years. This is due to the fact that even though the mechanism still endures, it has little to do with the balance of social and environmental benefits. In Mexico, cattle ranchers have faced several problems, such as the difficulty of marketing with intermediaries. In response, this quantitative study has been carried out in order to identify a possible relationship between sustainability and corporate governance, through the testing of six hypotheses. The findings show a positive correlation between corporate governance mechanisms (formal and efficiency) and sustainability dimensions (economic, social, and environmental). This provides further evidence of the complexity of sustainability and corporate governance issues.

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Internal Governance and Corporate Social Responsibility: Evidence from Chinese Companies

Cited by 10 publications

References 118 publications

Analysis of Heteronomy Strategies for Platform Corporate Social Responsibility Under Government Intervention

Analysis of Heteronomy Strategies for Platform Corporate Social Responsibility Under Government Intervention

Do financial performance and firm’s value affect the quality of corporate social responsibility disclosure: Moderating role of chief executive officer’s power in China

Sustainability and corporate governance mechanisms in mexican beef production

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