scholarly journals The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator

2021 ◽  
Vol 13 (23) ◽  
pp. 13122
Author(s):  
Xinyuan Wang ◽  
Zhenyang Zhang ◽  
Dongphil Chun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Technological Innovation ◽  
Internal Control ◽  
Listed Companies ◽  
Mediating Effect ◽  
Mediating Role ◽  
Control Effectiveness ◽  
Effect Model ◽  
Corporate Social

The study explores the relationship between internal control effectiveness, corporate social responsibility (CSR), and technological innovation. By establishing a mediating effect model, we analyzed the effect of internal control effectiveness on technological innovation. The study selected the data of Chinese A-share listed companies between 2014 and 2019 as the sample. The sources of variable indicators include China Stock Market and Accounting Research (CSMAR), DIB Internal Control database, and Hexun CSR score. The empirical study shows that internal control effectiveness is significantly and positively related to technological innovation. Enhancing internal control effectiveness has a significant positive effect on the fulfillment of corporate social responsibility. In the process of internal control effectiveness on technological innovation, corporate social responsibility functions as a mediating variable and plays a partial mediating role. The study provides empirical data to support listed companies’ emphasis on internal control and active fulfillment of social responsibility, thereby enhancing their technological innovation performance.

scholarly journals Corporate social responsibility, organisational reputation and liability of foreignness

2021 ◽  
Vol 52 (1) ◽  
Author(s):  
Yuting Zhang ◽  
Yunlong Jiang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cultural Distance ◽  
Mediating Effect ◽  
Liability Of Foreignness ◽  
Mediating Role ◽  
Technical Csr ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Purpose: This study aimed to test the impact of corporate social responsibility (CSR) and its subdivision dimensions on the liability of foreignness (LOF), as well as the mediating effect of organisational reputation.Methodology: A total of 301 observations from 43 branches and subsidiaries of China’s four major banks in 23 host countries from 2012 to 2018 were selected as samples to examine the impact of CSR and its segmented dimensions on the LOF. The mediating role of the parent company’s organisational reputation in the relationship between CSR and LOF was also examined. After controlling for the possible influence of firm age, firm size, economic distance, regulatory distance, and cultural distance on the model, three regression models were built.Findings: Liability of foreignness can be reduced by increasing CSR; and increasing technical CSR is especially effective in this regard. Organisational reputation plays a mediating role in the relationship between CSR and LOF.Practical Implications: Fulfilling CSR can help reduce the LOF.Originality: This research comprehensively explains the different views of current scholars on CSR and enriches the existing research on overcoming the LOF from the perspective of non-market mechanisms. It also provides new insight into the mediating effect of organisational reputation on CSR and its indirect effect on the LOF.

scholarly journals The Effect of Destination Social Responsibility on Tourists’ Satisfaction: The Mediating Role of Emotions

2018 ◽  
Author(s):  
Huynh Anh Thu Tran ◽  
YunSeop Hwang ◽  
Cheon Yu ◽  
Seung Jick Yoo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mediating Effect ◽  
Multidimensional Construct ◽  
Mediating Role ◽  
Corporate Social

The purpose of this study is to define destination social responsibility as a multidimensional construct and examine the relationships among DSR, tourists’ emotions, and their satisfaction through the lens of corporate social responsibility. A model was empirically tested with a sample of 359 random foreign tourists caught in Hoi An, Vietnam. The results indicate that all DSR dimensions, including economic, environmental, legal-ethical, and philanthropic responsibilities significantly enhance tourists’ emotions while only legal-ethical and philanthropic responsibilities directly affect tourists’ satisfaction. The findings also confirm the mediating effect of emotions between destination social responsibility and tourists’ overall satisfaction.

scholarly journals Employee quality, internal control and corporate social responsibility: An empirical study from a perspective of informatization management

2021 ◽  
Vol 251 ◽  
pp. 03054
Author(s):  
Liangcheng Wang ◽  
Yifan Liao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Internal Control ◽  
Interdisciplinary Research ◽  
Mathematics Methods ◽  
Employee Education ◽  
Social Responsibilities ◽  
Mediating Role ◽  
Top Managers ◽  
Corporate Social

Recently, the COVID-19 has swept the whole world. Under this situation, the firm, as a member of the society, should also undertake social responsibilities to jointly respond to the COVID-19. The employee, as a principal part of firm, plays an important role in informatization management which may affects the level of corporate social responsibility. Their ability of informatization management will inevitably affect their access to the information of corporate social responsibility, thus affecting the level of corporate social responsibility. This paper takes A-share listed companies from 2011 to 2018 collected in CSMAR as samples to explore the relations between employees’ ability of informatization and corporate social responsibility. This study, as an interdisciplinary research related to computer and management, adopts OLS, IV method and other mathematics methods to build models. Using the employee education level as a proxy for employees’ ability of informatization management, this paper finds that firms with a high-quality workforce exhibit higher level of corporate social responsibility, especially in the areas with lower degree of marketization. According to the further analysis using the model of Sobel test, the internal control plays a mediating role between employees’ ability of informatization management and corporate social responsibility. This study suggests that employee quality plays an important role in performing corporate social responsibility. This study should be of interest to top managers and regulators who wish to use information technology to improve corporate social responsibility.

scholarly journals The Effect of Destination Social Responsibility on Tourists’ Satisfaction: The Mediating Role of Emotions

2018 ◽  
Vol 10 (9) ◽  
pp. 3044 ◽  
Author(s):  
Huynh Tran ◽  
Yun Hwang ◽  
Cheon Yu ◽  
Seung Yoo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mediating Effect ◽  
Multidimensional Construct ◽  
Mediating Role ◽  
Corporate Social

The purpose of this study is to define destination social responsibility as a multidimensional construct and examine the relationships between destination social responsibility, tourists’ emotions and their satisfaction, through the lens of corporate social responsibility. A model is empirically tested with a sample of 359 random foreign tourists visiting Hoi An, Vietnam. The results indicate that all destination social responsibility dimensions, including economic, environmental, legal–ethical, and philanthropic responsibilities significantly enhance tourists’ emotions, while only legal–ethical and philanthropic responsibilities directly affect tourists’ satisfaction. The findings also confirm the mediating effect of emotions between destination social responsibility and tourists’ overall satisfaction.

The Mediating Role Of Self Factors On Relationship Between Corporate Social Responsibility And Employee Commitment.

2019 ◽  
Vol 118 (1) ◽  
pp. 65-75
Author(s):  
H. Hari Harasudha ◽  
Dr.N.Saranya Devi ◽  
S. Shahul Hameed
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Direct Relationship ◽  
Employee Commitment ◽  
Self Esteem ◽  
Mediating Effect ◽  
Mediating Role ◽  
Emotional Appeal ◽  
Corporate Social

Corporate Social Responsibility is realized by many organizations and they are concerned with it. This research paper deals with the effect of CSR on employee commitment with the mediating effect of self factors. It aims to analyze the CSR relationship on employee commitment with mediating effect of self factors such as meaningfulness, self-esteem and emotional appeal among selected home appliances company. The hypothesis is tested using Process macro (Hayes 2013). The findings revealed that there is direct relationship between CSR and employee commitment. It is also proved that there is a mediating effect of self factors between the CSR and employee commitment.

CEO ethical leadership and corporate social responsibility: Examining the mediating role of organizational ethical culture and intellectual capital

2019 ◽  
pp. 1-21 ◽  
Author(s):  
Irfan Ullah ◽  
Raja Mazhar Hameed ◽  
Nida Zahid Kayani ◽  
Yasir Fazal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Ethical Leadership ◽  
Mediating Effect ◽  
Ethical Culture ◽  
Mediating Role ◽  
Organizational Ethical Culture ◽  
Corporate Social

AbstractRecent studies have increasingly suggested leadership as a major antecedent to corporate social responsibility (CSR), empirical studies, which investigated the influence of various leadership aspects such as style and ethics on CSR and unraveled the mechanism through which leadership exerts its impact on CSR were restricted. Thus, the purpose of this research was to study the relationship between CEO ethical leadership and CSR by focusing on the mediating role of ethical culture and the intellectual capital facets (human capital and social capital) of the organization. Data for current research were collected through personally administered questionnaire through survey. Based on a sample of 250 respondents, the current study instituted that CEO ethical leadership positively affected CSR. Intellectual capital facets (human and social) and organizational ethical culture were observed to have a mediating effect on CEO ethical leadership and CSR relationship. Practical implications of the results are also given in the current study. Moreover, study limitations and directions for future study have also been presented.

scholarly journals How Does Transportation Infrastructure Improve Corporate Social Responsibility? Evidence from High-Speed Railway Openings in China

2021 ◽  
Vol 13 (11) ◽  
pp. 6455
Author(s):  
Lei Zheng ◽  
Xuemeng Guo ◽  
Libin Zhao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
High Speed ◽  
Listed Companies ◽  
Mediating Effect ◽  
Transportation Infrastructure ◽  
High Speed Railway ◽  
Economic Level ◽  
Chinese Listed Companies ◽  
Corporate Social

The socioeconomic impacts of infrastructure investment are worth examining in both academic and practical areas. Regarding Chinese high-speed railway construction, the existing literature mainly focuses on the macro-economic level consequences of high-speed railway openings, leaving the micro-economic level impacts commonly untested. Using archival data of Chinese listed companies from 2009 to 2018 and the difference-in-difference (DID) approach, this paper examines the influential effect of Chinese high-speed railway openings on corporate social responsibility (CSR) performance. Empirical results show that high-speed railway openings can significantly improve Chinese listed companies’ CSR performance, and this positive effect is more salient when companies are experiencing lower information transparency. Mediating effect tests illustrate that the increased investor site visits caused by high-speed railway openings are one internal mechanism behind the main connection. Overall, from a micro-level perspective, this article provides additional evidence on the socioeconomic impact of transportation infrastructure investments.

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