Corporate social responsibility and bank credit loans: Exploring the moderating effect of the institutional environment in China

2022 ◽  
Author(s):  
Guangyu Huang ◽  
Fei Ye ◽  
Yina Li ◽  
Lujie Chen ◽  
Minhao Zhang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Environment ◽  
Moderating Effect ◽  
Bank Credit ◽  
Corporate Social

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.

Do board directors and good corporate governance improve integrated reporting quality? The moderating effect of CSR: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jamel Chouaibi ◽  
Saida Boulhouchet ◽  
Raghad Almallah ◽  
Yamina Chouaibi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Moderating Effect ◽  
Integrated Reporting ◽  
Board Diversity ◽  
Content Type ◽  
Board Characteristics ◽  
Good Corporate Governance ◽  
Corporate Social

PurposeThis paper targets to shed light on the relationship between board characteristics, good corporate governance and the integrated reporting quality (IRQ) and even if this relationship is moderated by the corporate social responsibility.Design/methodology/approachData from a sample of 185 European firms selected from STOXX 600 Index between 2010 and 2019 are used to test the model using panel data and multiple regression. This paper is motivated by using panel data estimated feasible generalized least squares method. A multiple regression model is used to analyze the moderating effect of the corporate social responsibility on the association between board characteristics, good corporate governance and the IRQ.FindingsConsistent with the expectations, the results showed that there is a positive relationship between board independence, board diversity, good corporate governance and IRQ. Furthermore, the findings suggest that moderating effect positively affects the relationship between the board characteristics, good corporate governance and IRQ.Practical implicationsThe results of this study have an impact on policymakers. The presence of women and independent members of the board should be encouraged. This has a positive effect on the availability of high-quality information, able to drive investment levels and stakeholder participation.Originality/valueThis study supports the existing literature. First, it expands the scientific debate on the topic of integrated reporting (IR). Second, it extends the scope of agency theory, which is rarely used to explain IR-related phenomena. This study is one of the first to examine the moderating effect of corporate social responsibility on the association between a set of governance characteristics (i.e. Board independence and board diversity) and integrated reporting adoption.

scholarly journals Boundary Conditions of the Curvilinear Relationships between Environmental Corporate Social Responsibility and New Product Performance: Evidence from China

2019 ◽  
Vol 11 (18) ◽  
pp. 4968
Author(s):  
Yang ◽  
Zhang ◽  
Gao ◽  
Gao ◽  
Huang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Environment ◽  
Institutional Development ◽  
New Product ◽  
Product Performance ◽  
Ownership Type ◽  
New Product Performance ◽  
Development Level ◽  
Corporate Social

This study examines whether a firm’s environmental corporate social responsibility advances the growth of its new product performance, and investigates the moderating roles of a firm’s heterogeneous local institutional environment and ownership type. Based on a multi-informant survey dataset of 303 Chinese firms, we found that a firm’s environmental corporate social responsibility has a U-shaped relationship with the firm’s new product performance. In addition, compared with non-state-owned enterprises, state-owned enterprises with a higher environmental corporate social responsibility would receive relatively lower new product performance. Firms located in the provinces with a lower local institutional development level and higher environmental corporate social responsibility may experience relatively higher new product performance than firms located in the provinces with a higher local institutional development level.

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