Author(s)

Haijuan Xie, Hong ZHAO, Miao YU

Corresponding Author

Haijuan Xie

ABSTRACT

The new historical position and development tasks in the new era set new requirements for entrepreneurs to fulfill their social responsibilities. This article uses the data of China's Shanghai and Shenzhen A-share listed companies from 2013 to 2017 as a research sample, for companies of different natures, from the perspective of internal governance of executive compensation, internal control and other corporate governance Empirical research on the relationship. The study further found that there are significant differences between state-owned enterprises and private enterprises in assuming social responsibilities. Improving the salary structure of senior executives and strengthening internal control will help companies improve their social responsibility performance.

KEYWORDS

Internal corporate governance, Executive compensation, Internal control, Corporate social responsibility