Education, Science, Technology, Innovation and Life
Open Access
Sign In

Summary of Corporate Social Responsibility, Corporate Reputation and Corporate Performance Research

Download as PDF

DOI: 10.23977/accaf.2023.040204 | Downloads: 28 | Views: 636

Author(s)

Wang Lu 1

Affiliation(s)

1 Graduate School, International College, Krirk University, Bangkok, Thailand

Corresponding Author

Wang Lu

ABSTRACT

The disclosure of corporate social responsibility information in China is relatively late, probably from 2007. In 2008, Runling Global independently developed China's first CSR report rating standard and tool. After several years of development, Chinese enterprises gradually realized the importance of undertaking social responsibility, and gradually disclosed corporate social responsibility reports from 2009. It has been more than ten years since 2007, China's social responsibility information disclosure has formed a relatively complete process, and many scholars have begun to study the impact of corporate social responsibility information disclosure on corporate performance, but most scholars have studied the impact of corporate social responsibility information disclosure on corporate performance, or the impact of corporate reputation on corporate performance, but few articles have studied the intermediary effect of corporate reputation between the two. This paper attempts to sort out the research on the impact of corporate social responsibility on corporate performance at home and abroad, the research on the impact of corporate reputation on corporate performance, and the research on the relationship between the three.

KEYWORDS

Social responsibility; Enterprise performance; Company reputation

CITE THIS PAPER

Wang Lu, Summary of Corporate Social Responsibility, Corporate Reputation and Corporate Performance Research. Accounting, Auditing and Finance (2023) Vol. 4: 25-30. DOI: http://dx.doi.org/10.23977/accaf.2023.040204.

REFERENCES

[1] Bian Zhiqiang, Tang Songlin and Guo Jianfeng (2021). Uncertainty of business environment and enterprise innovation—Based on the perspective of macroeconomic and local policies. Industrial Economic research, (4), 85-98. https://doi.org/10.13269/j.cnki.ier.2021.04.007
[2] Bo Chao (2010). Discuss the establishment of financial statement analysis framework—Take the analysis of financial statements of Gree Electric Appliances as an example. Journal of Huaibei Vocational and Technical College, 9 (6), 33-35. https://doi.org/10.3969/j.issn.1671-8275.2010.06.013
[3] Cai Yuexiang, Bian Jihong, Sun Zhenhua (2015). Corporate social responsibility, corporate reputation and corporate performance research. Economic Management of East China, 29 (10), 175-180. https://doi.org/10. 3969/j. issn.1007-5097.2015.10.025
[4] Dou Xinfeng (2015). The lag effect of corporate social responsibility on financial performance—Based on the empirical analysis of the panel data of Shanghai and Shenzhen listed companies. Industrial Economic Research, (3), 74-81. https://doi.org/10.13269/j.cnki.ier.2015.03.008
[5] Fan Qi (2013). Research on the correlation between social responsibility and financial performance of listed companies of central enterprises. Accounting Monthly, (12), 25-28. https://doi.org/10.19641/j.cnki. 42-1290/f. 2013.12.006
[6] Guan Yixin, Han Jizhi (1999). On the relationship between enterprise strategic diversification and specialization. Industrial economy of China, (3), 55-58. https://doi.org/10.19581/j.cnki.ciejournal.1999.03.011
[7] He Xiaogang and Lu Yiting (2008). Corporate Social Responsibility and Value Creation: Data analysis based on social surveys. Scientific economy and society, 26 (3), 62-69. https://doi.org/10.3969/j.issn.1006-2815.2008.03.016
[8] Hu Yamin, Li Jianqiang, Miao Lianqi (2016). How corporate social responsibility acts on corporate value—is based on the perspective of consumer cognition. Macroeconomic research, (12), 132-144. https://doi.org/10. 16304/j. cnki.11-3952/f. 2016.12.016
[9] Huo Bin and Zhou Yanhua (2014). Research on the relationship between corporate social responsibility, corporate reputation and corporate performance. Industrial technology and economy, 33 (1), 59-65. https://doi.org/10. 3969/j. issn.1004-https://doi.org/10.3969/j.issn.1003-2886.2014.02.009
[10] Cantele, S., & Zardini, A. (2018). Is sustainability a competitive advantage for small businesses? An empirical analysis of possible mediators in the sustainability–financial performance relationship. Journal of Cleaner Production, 182, 166-176. https://doi.org/10.1016/j.jclepro.2018.02.016
[11] Chen, L. F., & Khuangga, D. L. (2021). Configurational paths of employee reactions to corporate social responsibility: An organizational justice perspective. Corporate Social Responsibility and Environmental Management, 28(1), 389-403. https://doi.org/10.1002/csr.2056
[12] González-Rodríguez, M. R., Martín-Samper, R. C., Köseoglu, M. A., & Okumus, F. (2019). Hotels’ corporate social responsibility practices, organizational culture, firm reputation, and performance. Journal of Sustainable Tourism, 27(3), 398-419. https://doi.org/10.1080/09669582.2019.1585441
[13] Jia, X. (2020). Corporate social responsibility activities and firm performance: The moderating role of strategic emphasis and industry competition. Corporate Social Responsibility and Environmental Management, 27(1), 65-73. https://doi.org/10.1002/csr.1774
[14] Kitzmueller, M., & Shimshack, J. (2012). Economic perspectives on corporate social responsibility. Journal of Economic Literature, 50(1), 51-84. https://doi.org/10.1257/jel.50.1.51
[15] Lai, C. S., Chiu, C. J., Yang, C. F., & Pai, D. C. (2010). The effects of corporate social responsibility on brand performance: The mediating effect of industrial brand equity and corporate reputation. Journal of Business Ethics, 95(3), 457-469. https://doi.org/10.1007/s10551-010-0433-1
[16] Lee, E. M., Park, S. Y., & Lee, H. J. (2013). Employee perception of CSR activities: Its antecedents and consequences. Journal of Business Research, 66(10), 1716-1724. https://doi.org/10.1016/j.jbusres.2012.11.008
[17] Zhu, Y., Sun, L. Y., & Leung, A. S. M. (2014). Corporate social responsibility, firm reputation, and firm performance: The role of ethical leadership. Asia Pacific Journal of Management, 31(4), 925-947. https://doi. org/10.1007/s10490-013-9369-1 

Downloads: 7723
Visits: 77777

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.