The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility

Xiao, Li

doi:10.1371/journal.pone.0234506

Cited by 51 publications

(52 citation statements)

References 54 publications

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“…CSR would also improve the financial performance of the entity through the development of innovative practices, processes, and products that enhance the company's competitive advantage through differentiation and cost-saving strategies (Luo and Du 2015;Rexhepi et al 2013). Finally, other studies consider that CSR linked to stakeholder management drives innovation in response to stakeholder demands by improving the social performance of the company (Li 2020;Weng et al 2015). Thus, through innovation in ecological products, the needs of a consumer who is increasingly committed to environmental issues are met (Waheed et al 2020).…”

Section: The Objectives and Purposes Of Corporate Social Responsibilitymentioning

confidence: 99%

Where Does CSR Come from and Where Does It Go? A Review of the State of the Art

Rodríguez-Gómez

Arco-Castro

Pérez

et al. 2020

Administrative Sciences

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It can be said that business ethics are integrated into companies through Corporate Social Responsibility (CSR), which cannot be defined in a single way, nor has its concept remained unchanged since its appearance in the business world. The contributions made in the field of research have been evolving towards models and theories that are more in line with principles that consider a plurality of stakeholders, from utilitarian or shareholder-centered approaches to others that are more integrative; the consideration of the demands and requirements of stakeholders, and the institutional drive through the establishment of regulatory frameworks aimed at providing conceptual frameworks of reference and indicators that make it possible to manage and make decisions taking into account the ethical dimension of problems or conflicts, are decisive. In this area, the objectives of sustainable development as part of Agenda 2030 are particularly relevant and are providing a boost to innovations aimed at improving the environment and the rational use of resources. This paper attempts to gather the main conceptual contributions on the situation and evolution of CSR, providing insights regarding future CSR studies, its objectives, and goals which, together with the interests and positions of the stakeholders from different perspectives, raises the possibility of analyzing CSR from different points of view, giving rise to different theories that try to serve as a framework for the study of CSR.

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Section: The Objectives and Purposes Of Corporate Social Responsibilitymentioning

confidence: 99%

Where Does CSR Come from and Where Does It Go? A Review of the State of the Art

Rodríguez-Gómez

Arco-Castro

Pérez

et al. 2020

Administrative Sciences

View full text Add to dashboard Cite

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“…Thus, empirical research shows that in order to enhance the effect of corporate social responsibility on innovation, it is necessary for the company to know the demands and interests of its stakeholders, and communication channels are a good means of achieving that objective. In this sense, the results suggest that CSR generates intellectual capital when it generates social value by fostering relationships with stakeholders [14,15]. The different business capitals are related as the integrated report points out.…”

Section: Resultsmentioning

confidence: 83%

“…Recent literature states that CSR could be oriented towards the search for value creation in terms of innovation for the company and society [5,6]. Some of this research shows that CSR drives innovation in response to stakeholder demands [14,15]. These works have focused on a more ethical vision of the relationship between CSR and innovation.…”

Section: The Orientation Towards Stakeholders and Innovationmentioning

confidence: 99%

“…Another part of the research points out that CSR (if it were properly embedded across an organization) could improve performance through the development of innovative practices, processes, and products that enhance a company's competitive advantage through differentiation and cost saving strategies [12,13]. Finally, other research, unrelated to competitive and operational aspects, shows that CSR linked to stakeholder management drives innovation in response to stakeholder demands, by improving companies' social performance [14][15][16]. Our research is included in this last group of studies and aims to analyse whether innovation is the consequence of CSR combined with the demands of company stakeholders.…”

Section: Introductionmentioning

confidence: 99%

“…The first objective of this work is to deepen the theoretical framework around the relationship and interaction between CSR and innovation, setting stakeholder orientation (as opposed to the usual orientation to the market) as the study's approach to sustainability [14,25]. This will serve to justify the interest of considering all these elements in a single document: an integrated report that is currently being considered for promotion by international organisations.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Desirability of a Future Integrated Reporting in the Study of Social and Innovative Practices

Pérez¹,

Arco-Castro²,

Flórez-Parra³

et al. 2021

Factoring Ethics in Technology, Policy Making, Regulation and AI

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Corporate social responsibility (CSR) has been considered the materialisation of ethics in organisations. CSR practices reflect companies’ non-financial aspects, such as social and environmental issues. The proposal of an integrated report that jointly presents financial and non-financial issues would provide a global view of business activity, which will allow for analysis of the relationships and interactions among financial and non-financial resources involved in value creation, including human, social and relational, natural, and intellectual capital. If these resources are related, a report that integrates all of them would facilitate analysis. In this research, the relationship between innovation and CSR is studied. Environmental commitment may be a source of innovation (in the process of production and types of products) and involves social, relational, and intellectual capital changes. Innovation has previously been analysed from a perspective of competitiveness, necessitating a change of approach towards stakeholders that could allow us to reach a conceptual understanding of these relations. The research is empirically verified by studying a sample of 590 firm-years across 118 European companies that are leaders in sustainability, in the five-year period of 2011–2015. The results obtained show that CSR is a benchmark for addressing innovation and justifies the interest in an integrated reporting model that provides a global view of business.

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Organization capital and green innovation: Evidence from China

Cheung

2023

Corp Soc Responsibility Env

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We investigate the impact of organization capital on green innovation. Using the sample of Chinese A‐share listed firms from 2008 to 2020, we find evidence that the organization capital significantly improves green innovation. And this effect is more pronounced in firms with greater environmental regulatory pressure, more media attention, less financing constraints and in non‐state‐owned firms. Through simultaneous equation model and mediation analysis, we find that organization capital improves corporate social responsibility via green innovation. Our results are robust to endogeneity issues, alternative variables measurement, model specifications, and estimation methods. This paper contributes to the understanding of the role of organizational resources in influencing green innovation and corporate social responsibility, and helps promote corporate green transformation and environmental practices.

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The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility

Cited by 51 publications

References 54 publications

Where Does CSR Come from and Where Does It Go? A Review of the State of the Art

Where Does CSR Come from and Where Does It Go? A Review of the State of the Art

The Desirability of a Future Integrated Reporting in the Study of Social and Innovative Practices

Organization capital and green innovation: Evidence from China

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