Author(s)

Yuhang Li ¹

Affiliation(s)

¹ Rady School of Management, University of California, San Diego, San Diego, California, USA

Corresponding Author

Yuhang Li

ABSTRACT

Since the reform and opening up, China's economy has developed rapidly but has led to social problems. Some enterprises have negative impacts on one-sided profit-seeking, and corporate social responsibility has attracted much attention. In the study of organizational social responsibility, this paper takes initiative as a research sample and establishes a regression model based on the two perspectives of corporate social responsibility and corporate social capital. This article explores the social impact of corporate responsibility and the overall impact of social capital development on sustainable business development. The results show that corporate responsibility has a positive impact on the sustainable development of the enterprise. Among them, the company's responsibilities to shareholders, lenders, employees, customers and distributors have a significant impact on the sustainable development of the company. For shareholders, lenders, employees, consumers and distributors, the company has a significant impact on sustainability. It has a significant impact on the planning and public interest of sustainable development programs, but has no impact on corporate sustainability. The correlation probability for each factor is close to 0.000 and is less than the significance level of 0.005, indicating significant differences between companies with different levels of corporate social responsibility management systems.

KEYWORDS

Management System, Corporate Social Responsibility, Sustainable Development, Corporate Management

CITE THIS PAPER

Yuhang Li, Corporate Social Responsibility Management System under Sustainable Development Strategy. Accounting and Corporate Management (2025) Vol. 7: 102-111. DOI: http://dx.doi.org/10.23977/acccm.2025.070416.

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