| Participating in poverty alleviation is one of the important ways for enterprises to fulfill their social responsibilities.For a long time,as an important force in participating in poverty alleviation,enterprises’ role and potential cannot be ignored.Nowadays,China’s poverty alleviation work has entered the sprinting stage.The society needs more enterprises to participate in poverty alleviation work and win the fight against poverty.However,according to relevant statistics,there are significant differences in the implementation of social responsibility for poverty alleviation.Then,what factors will affect the ability of enterprises to fulfill their social responsibility for poverty alleviation?In terms of factors affecting the implementation of corporate social responsibility,domestic and foreign scholars’ research focuses on political associations,stakeholders,corporate financial performance,internal control,government supervision and other factors on corporate social responsibility disclosure,corporate environmental protection and social responsibility.The impact of the literature on the influencing factors of corporate social poverty alleviation,and the existing research mostly use large-scale empirical research methods,but there are few comprehensive analysis of specific enterprises through case studies.Based on this,this paper selects six typical enterprises that have been engaged in poverty alleviation and other charitable activities for a long time.By sorting out the poverty alleviation activities of enterprises for many years,this paper summarizes the representative poverty alleviation model and the characteristics of poverty alleviation activities of enterprises..Through further research,it is found that the institutional environment has a certain guiding role for enterprises to fulfill their social responsibility for poverty alleviation;private enterprises are superior to state-owned enterprises in fulfilling social responsibility for poverty alleviation;companies with higher net cash flow and net cash increase in operating activities are in poverty alleviation.The capital investment is higher;the senior executives with poverty experience,the private enterprises they serve are better at fulfilling the social responsibility for poverty alleviation.This article focuses on the social responsibility of poverty alleviation,studies the factors that affect enterprises’ fulfillment of social responsibility for poverty alleviation,and enriches the research perspective of corporate social responsibility.At the same time,based on the method of comparative study of multiple cases,this paperanalyzes the influencing factors from different angles on the basis of summarizing the characteristics of poverty alleviation activities of typical enterprises in poverty alleviation,and provides some reference for further guiding enterprises to fulfill their social responsibility for poverty alleviation. |