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A literature review of the relationship between CSR and CFP in China

In: Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022)

Author

Listed:
  • Linruyuan Tan

    (University of Glasgow)

  • Jing Feng

    (University of Glasgow)

Abstract

Academic research on corporate social responsibility (CSR) gradually matures with developments and changes. Studies on the relationship between CSR and corporate financial performance (CFP) have clarified understanding in developed countries such as Europe and the United States. However, a historical review of this relationship is lacking for developing countries, especially China. This paper aims to review the relationship between CSR and CFP through theoretical, methodological, and empirical aspects, and in particular, how this relationship is applied to the development of Chinese firms. The results show that the correlation between CSR and CFP is diverse in academic cognition, and using CSR in different contexts is still of broad discussion value in future research. Finally, this paper provides a historical review of CSR and CFP study in Chinese enterprises, which not only has theoretical value to supplement the academic lack, but also offers practical value for the development and CSR implementation in Chinese enterprises.

Suggested Citation

  • Linruyuan Tan & Jing Feng, 2023. "A literature review of the relationship between CSR and CFP in China," Advances in Economics, Business and Management Research, in: Hrushikesh Mallick & Gaikar Vilas B. & Ong Tze San (ed.), Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022), pages 132-138, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-098-5_16
    DOI: 10.2991/978-94-6463-098-5_16
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