scholarly journals Maximising business returns to corporate social responsibility communication: An empirical test

2019 ◽  
Vol 28 (3) ◽  
pp. 275-289 ◽  
Author(s):  
Andrea Pérez ◽  
María del Mar García de los Salmones ◽  
Matthew Tingchi Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Test ◽  
Corporate Social ◽  
Business Returns

scholarly journals Internal Control, Nature of Equity and Corporate Social Responsibility

2018 ◽  
Vol 9 (1) ◽  
pp. 12
Author(s):  
Lu Sun ◽  
Nanni Su
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Internal Control ◽  
Empirical Test ◽  
Stock Exchanges ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect ◽  
Better Than

Enterprises can promote the fulfillment of corporate social responsibility through excellent internal control so as to achieve the long-term development. Based on the empirical data of main board listed companies of Shanghai and Shenzhen Stock Exchanges from 2013 to 2015, this paper conducts an empirical test by establishing the relationship models among internal control, nature of equity and corporate social responsibility. The results indicate that: (a) Internal control can positively promote the fulfillment of corporate social responsibility; (b) The state-owned enterprises fulfill corporate social responsibility better than non-state-owned enterprises; (c) State-owned enterprises can enhance the positive effect of internal control on the fulfillment of corporate social responsibility.

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