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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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    4. Sara Rodriguez-Gomez & Maria Lourdes Arco-Castro & Maria Victoria Lopez-Perez & Lazaro Rodríguez-Ariza, 2020. "Where Does CSR Come from and Where Does It Go? A Review of the State of the Art," Administrative Sciences, MDPI, vol. 10(3), pages 1-19, August.
    5. Wennanxiang Wang & Ridong Hu & Cheng Zhang & Yang Shen, 2023. "Does Socially Responsible Investing Make a Better Society?—A Micro Perspective through Mutual Funds and Their Investee Companies," Sustainability, MDPI, vol. 15(11), pages 1-20, May.
    6. Lijuan Wu & Shanyue Jin, 2022. "Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective," Sustainability, MDPI, vol. 14(22), pages 1-15, November.
    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.
    11. Yuxiao Qu & Adrian (Wai Kong) Cheung, 2023. "Organization capital and green innovation: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3043-3062, November.
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    13. 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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