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Internal Control, Nature of Equity and Corporate Social Responsibility

Author

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  • Lu Sun
  • Nanni Su

Abstract

Enterprises can promote the fulfillment of corporate social responsibility through excellent internal control so as to achieve the long-term development. Based on the empirical data of main board listed companies of Shanghai and Shenzhen Stock Exchanges from 2013 to 2015, this paper conducts an empirical test by establishing the relationship models among internal control, nature of equity and corporate social responsibility. The results indicate that: (a) Internal control can positively promote the fulfillment of corporate social responsibility; (b) The state-owned enterprises fulfill corporate social responsibility better than non-state-owned enterprises; (c) State-owned enterprises can enhance the positive effect of internal control on the fulfillment of corporate social responsibility.

Suggested Citation

  • Lu Sun & Nanni Su, 2018. "Internal Control, Nature of Equity and Corporate Social Responsibility," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 9(1), pages 12-18, February.
    • Handle: RePEc:jfr:jms111:v:9:y:2018:i:1:p:12-18
    DOI: 10.5430/jms.v9n1p12
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    References listed on IDEAS

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    1. Rajagopalan, Nandini & Zhang, Yan, 2009. "Recurring failures in corporate governance: A global disease?," Business Horizons, Elsevier, vol. 52(6), pages 545-552, November.
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    Cited by:

    1. Megumi Suto & Hitoshi Takehara, 2020. "Corporate social responsibility intensity, management earnings forecast accuracy, and investor trust: Evidence from Japan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 3047-3059, November.
    2. AMBASHI Masahito, 2023. "How are Organizational Architectures of Corporate Social Responsibility Related to Corporate Performance? The case of Japanese listed companies," Discussion papers 23030, Research Institute of Economy, Trade and Industry (RIETI).

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