How does Corporate Social Responsibility of Newspaper Companies affect Public Trust in Newspaper Companies and the Press? : Investigating Editorial Responsibility and CSR Program Types

Auditing plays a key role in Corporate Social Responsibility (CSR) and corporate governance. Auditing is essential to corporations and society because it is a medium to build a good relationship between corporations and stakeholders. However, a role for auditing in CSR and corporate governance has not been adequately discussed under new corporate view. This paper clarifies the relationship between CSR, corporate governance and auditing, and reexamines a role for auditing in CSR and corporate governance through the discussion of the relationship between corporations and society as recently brought up concerning CSR. This is necessary in order to think the view of how corporations and auditing should be toward rebuilding public trust

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Stakeholder Protection, Public Trust, and Corporate Social Responsibility: Evidence from Listed SMEs in China

Sustainability ◽

10.3390/su12156085 ◽

2020 ◽

Vol 12 (15) ◽

pp. 6085

Author(s):

Xiaohui Hou ◽

Bo Wang ◽

Yu Gao

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Negative Impact ◽

Positive Impact ◽

Public Trust ◽

The Public ◽

Medium Enterprise ◽

Csr Disclosure ◽

Corporate Social ◽

The Relationship

In this paper, we investigate the effects of stakeholder protection and public trust on the corporate social responsibility (CSR) activities of listed enterprises on the Chinese Small and Medium Enterprise (SME) Board. We find that the degree of stakeholder protection has a significantly positive impact on SME CSR activities. The public trust is not associated with SME CSR disclosure significantly; it has a significantly negative impact on the SME implementation levels of CSR activities. Furthermore, the moderating effect of public trust on the relationship between the degree of stakeholder protection and SME CSR activities is not supported by our empirical study.

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A New Perspective on Relationship between Corporate Governance and Auditing

Issues in Social and Environmental Accounting ◽

10.22164/isea.v1i2.17 ◽

2007 ◽

Vol 1 (2) ◽

pp. 258 ◽

Cited By ~ 2

Author(s):

Ryuuichiro Kurihama

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Public Trust ◽

New Perspective ◽

Independent Auditing ◽

Corporate Social ◽

The Relationship

This paper clarifies a new perspective on relationship between corporate governance and independent auditing, and reexamines the contribution of independent auditing to corporate governance through the discussion of the relationship between corporations and society as recently brought up concerning Corporate Social Responsibility (CSR). Because we nowadays can no longer accept uncritically the conventional perspective on relationship between corporate governance and independent auditing under today‟s corporate governance. We need to reconsider the view of how how corporations and auditing should be toward rebuilding public trust, and to understand the importance of auditing in today‟s corporate governance.

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