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Research On The Influencing Factors Of Corporate Social Responsibility Performance

Posted on:2018-04-13Degree:MasterType:Thesis
Country:ChinaCandidate:X ZhangFull Text:PDF
GTID:2359330536470231Subject:Accounting
Abstract/Summary:
In recent years,corporate social responsibility has become a major concern in theory and practice.However,current research on the influencing factors of corporate social responsibility performance mainly focus on the formal institution theory,the research on organizational informal institution factors is still lacking.Due to the low cost of violating the rules,the sanction of formal institution is too limited to form a sustained driving force influencing the corporate social responsibility performance.Therefore,this paper studies the informal institution factors of corporate social responsibility performance from the perspective of corporate culture,so that the enterprise can fulfill the corporate social responsibility.According to the competing value framework,corporate culture can be divided into clan culture,adhocracy culture,hierarchy culture and market culture.And based on stakeholder theory,corporate social responsibility performance can be divided into internal-dimension,external-dimension and public-dimension.Using the survey data from 307 corporations,this paper conducts a structural equation model to test different types of corporate culture how to influence the corporate social responsibility performance.Empirical results reveal: corporate culture has a significant impact on corporate social responsibility performance,and the impacts of different corporate culture characteristics are different.Clan culture and market culture have significant positive influence on three dimensions of corporate social responsibility performance.Adhocracy culture only has significant positive influence on the external-dimension of corporate social responsibility performance.Hierarchy culture has significant negative effects on the external-dimension of corporate social responsibility performance.Subsequently,according to the research conclusion,it puts forward some suggestions for the managerial practices.
Keywords/Search Tags:Corporate social responsibility performance, Corporate culture, Influencing factors, Structural Equation Model
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