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The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility

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  • Xiao Li

Abstract

From the perspective of the effectiveness of internal control, this study analyzes the influence of internal control on innovation performance and internal control on corporate social responsibility (CSR), and then analyzes the intermediary effect of CSR between internal control and innovation performance. The results show that the improvement of the effectiveness of internal control has a significant promoting effect on innovation performance, and promotes enterprises to strengthen CSR performance. Meanwhile, CSR activities take a significant intermediary effect in the process of improving innovation performance through internal control. Finally, it is suggested that state-owned enterprises and non-state-owned enterprises should communicate and cooperate, strengthen the construction of internal control system, and improve innovation performance and CSR practices. Furthermore, the intermediary effect of CSR activities in the process of improving innovation performance through internal control should be brought into play, so as to return the expectations and demands of stakeholders.

Suggested Citation

  • Xiao Li, 2020. "The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-31, June.
    • Handle: RePEc:plo:pone00:0234506
    DOI: 10.1371/journal.pone.0234506
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    7. Xiao Liu & Huanxue Pan & Weixing Lin & Mengkai Wang & Qiange Zhang, 2024. "Sustainable Practices and Performance of Resource-Based Companies: The Role of Internal Control," Sustainability, MDPI, vol. 16(4), pages 1-14, February.
    8. Lu Chen & Yueyue Fu & Yujia Liu & Cui Wang, 2023. "The Impact of Logistics Corporate Social Responsibility on Supply Chain Performance: Using Supply Chain Collaboration as an Intermediary Variable," Sustainability, MDPI, vol. 15(12), pages 1-14, June.
    9. Ja Eun Koo & Eun Sun Ki, 2020. "Internal Control Personnel’s Experience, Internal Control Weaknesses, and ESG Rating," Sustainability, MDPI, vol. 12(20), pages 1-16, October.
    10. Sergey Evgenievich Barykin & Anna Viktorovna Strimovskaya & Sergey Mikhailovich Sergeev & Larisa Nikolaevna Borisoglebskaya & Natalia Dedyukhina & Igor Sklyarov & Julia Sklyarova & Lilya Saychenko, 2023. "Smart City Logistics on the Basis of Digital Tools for ESG Goals Achievement," Sustainability, MDPI, vol. 15(6), pages 1-20, March.
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    12. Jingjing Li & Xianming Wu, 2022. "Technology-Driven Cross-Border M&A, CSR, and Enterprise Innovation Performance—Evidence from China," Sustainability, MDPI, vol. 14(7), pages 1-32, March.

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