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The Empirical Research On The Impact Of Corporate Governance On Corporate Social Responsibility Performance

Posted on:2013-11-27Degree:MasterType:Thesis
Country:ChinaCandidate:T T LuoFull Text:PDF
GTID:2249330377954316Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, corporate social responsibility has been a hot issue concerned by scholars. Just as government officials of United Nations says in domestic BBS at the end of April. The social responsibility of the enterprise will affect the sustainable development of the enterprise for internal, and will determine the level of international competitiveness. At present the scarcity of social responsibility about enterprises is very common, a lot of enterprises are still pursuing maximum profit as the ultimate goal. They are neglecting the social responsibilities. But many problems about the social responsibility are becoming more and more serious, so we have to face them and try our best to resolve them.From existing researches, we can find the majority of researches are normative research, and the minority are empirical research. This paper,from the perspective of stakeholders to research how corporate governance affects the performance of corporate social responsibility performance. Based on the above ideas, this paper is divided into six parts:Chapter1. Introduction. In the section of this chapter first describes the research background, and then give a clear research purpose and significance based on the present situation of corporate social responsibility in china. After that.the paper proposes the framework of logical ideas and articles, we also introduce research methods in the paper. And the last possible contribution of this research.Chapter2, Theory. The main content is an overview of definitions and theories about corporate governance and then summarize definitions and theories of corporate social responsibility,and then the paper elaborates the relationship between them.Chapter3, Theoretical analysis and Hypothesis. Firstly, the paper defines the structure of the corporate governance,then analyzes corporate social responsibility based on the stakeholder theory. And then it analysis how corporate governance reflect corporate social responsibility performance from some key stakeholders such as shareholders, creditors,employees, customs, suppliers and government.Chapter4, The empirical research between corporate governance and corporate social responsibility performance. First this chapter defines the methods of calculating the contribution of various stakeholders and their weights. Then establish multiple linear regression model.Chapter5, Empirical testing results and analysis. Corporate social responsibility performance is significantly affected by corporate governance in a whole. Corporate social responsibility performance is significantly negatively related to ownership concentration, customer concentration, the ratio of sales cost,and positively related to leverage.Chapter6, The conclusions of research and policy recommendations.Contribution of this study is expected in the following aspects:Firstly, the research is from a new perspective to research corporate governance how to affects corporate social responsibility; Secondly, the paper selects the data of the whole industry.so it is more comprehensive; Thirdly innovate the indicators.
Keywords/Search Tags:Corporate Social Responsibility Performance, Corporate Governance, Stakeholder Theory
PDF Full Text Request
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