Institutional environment, internal control and corporate social responsibility disclosure quality: evidence from China

2020 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Lijun Wu ◽  
Hua Bu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Internal Control ◽  
Institutional Environment ◽  
Disclosure Quality ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
Quality Evidence

scholarly journals Corporate Social Responsibility Disclosure, Debt Financing Costs, and Innovation Capacity

2021 ◽  
Vol 2021 ◽  
pp. 1-15
Author(s):  
Yang Miao ◽  
Xiaoxue Zhou ◽  
Xin Dai
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Debt Financing ◽  
Disclosure Quality ◽  
Corporate Social Responsibility Disclosure ◽  
Financing Costs ◽  
Innovation Capacity ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The challenges of financing have been troubling the development of Chinese enterprises, especially private enterprises. This paper aims to examine the antecedents and consequences of debt financing costs. Drawing on a sample of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2018, the study examined the relationship between corporate social responsibility disclosure, debt financing costs, and innovation capacity. This paper found that the quality of CSR disclosure is negatively related to the cost of debt financing and examined the situational differences in the impact of CSR disclosure quality under different property rights, different disclosure forms, and different forensic effects. Moreover, it is found that the negative effect of CSR disclosure quality on debt financing cost helps to induce the innovation capacity of enterprises. The findings of this paper have certain reference value for corporate improvement of social responsibility disclosure.

scholarly journals Reimagining Corporate Social Responsibility in the Era of COVID-19: Embedding Resilience and Promoting Corporate Social Competence

2021 ◽  
Vol 13 (12) ◽  
pp. 6548
Author(s):  
Jingchen Zhao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Competence ◽  
Social Responsibility ◽  
Business Models ◽  
Institutional Environment ◽  
Company Law ◽  
The Sustainable Development ◽  
Ex Ante ◽  
Inclusive Business ◽  
Corporate Social

The debate over corporate objectives and how companies deal with amplified existing societal inequalities and vulnerabilities has received increasing attention in recent years, especially in the wake of the COVID-19 crisis. The pandemic encouraged companies and policy makers to consider ways to develop a more enabling institutional environment, not only to tackle the ongoing crisis but also to prepare for similar future tests. Against this backdrop, the purpose of this paper is to focus on the significance and effectiveness of ex ante corporate social responsibility (CSR) law approaches in tackling the challenges brought by the pandemic. We investigate the uniqueness of the sustainable development challenges in the era of the pandemic, and introduce “corporate social competence” as a compliance principle in response to the need for forward-looking approaches to risk management and strategic planning. We use two ex ante legislative approaches in company law, namely mandatory CSR policy and legally recognised inclusive business models, as examples to illuminate the contribution of company law to navigate the pandemic beyond philanthropic CSR actions.

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