Influence of violations, overseas backgrounds of corporate executives and corporate performance on corporate social responsibility
한국경영학회 융합학술대회 | 한국경영학회 | 24 pages| 2025.12.19| 파일형태 :
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자료요약
Corporate social responsibility (CSR) has been the focus of attention from many sides since its inception, yet the scope of CSR is vast and not easy to study. In order to gain a deeper understanding of CSR-related aspects in Chinese enterprises, this paper explores different perspectives in order to gain a deeper understanding and analyze the factors affecting CSR. Using a sample of Chinese A-share listed companies in Shanghai and Shenzhen from 2010 to 2020, this paper investigates the impact of violations, executives" overseas background and corporate performance on CSR from corporate resource base theory and fraud triangle theory. The empirical results show that there is a negative relationship between violations and CSR performance. That is, the more violations there are, the worse the CSR performance of the company is. The overseas background of executives positively moderates the negative relationship between violations and CSR, and corporate performance positively moderates the negative relationship between the overseas background of executives and CSR. This paper expands a new theoretical perspective in the current hotspot of CSR research in China. Chinese listed companies should avoid violations as much as possible as a way to fulfill their CSR, and it would be ineffective to fulfill CSR only after violations have occurred.
목차
Abstract
1. Introduction
2. Theoretical background and hypotheses
3. Method and sample
4. Empirical results and analysis
5. Conclusions
References
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