Fulfillment Of Social Responsibility Research Articles

Study on the Quality of Environmental Accounting Information Disclosure of Alibaba Group

Abstract: This paper aims to study and analyze the quality of environmental accounting information disclosure of Alibaba Group, a leading global integrated business giant. Since its establishment in 1999, Alibaba has not only achieved tremendous success in the business field but also shown a positive attitude towards environmental protection and social responsibility. This study examines Alibaba's ESG reports to explore its practices and disclosures concerning environmental responsibility and sustainable development. Using content quality analysis, an evaluation system comprising adequacy, significance, and quantification dimensions was developed to systematically assess Alibaba's environmental accounting information disclosure. Results indicate that while there have been improvements in the adequacy and significance of the information disclosed, significant gaps remain in quantification. Based on the findings, this paper proposes several recommendations aimed at further enhancing the quality of Alibaba's environmental accounting information disclosure, thereby boosting corporate transparency and fulfilling social responsibilities to foster sustainable development. This research not only offers strategies for improving Alibaba Group's environmental accounting information disclosure but also provides practical guidance for other corporations in terms of environmental protection and social responsibility fulfillment. Through an in-depth analysis of the quality of environmental accounting information disclosure, this study hopes to encourage corporations to better recognize the importance of environmental responsibilities and adopt effective measures to jointly propel the global sustainable development process.

A Study on the Relationship Between Corporate ESG Performance and Overall Corporate Performance: An Analysis of the Mediating Effect of Information Transparency

This paper aims to explore the impact of ESG (Environmental, Social, and Governance) information transparency on corporate performance, with a particular focus on its mediating effect in corporate governance and the fulfillment of social responsibilities. Through an in-depth analysis, this study seeks to reveal how ESG information transparency enhances corporate governance and social responsibility, ultimately influencing financial performance and market value. A quantitative research approach is adopted, selecting several listed companies as samples and collecting their ESG reports and financial data. By constructing a model, the relationships between ESG information transparency, corporate governance, social responsibility fulfillment, and overall corporate performance are analyzed. Data sources include corporate annual reports, ESG reports, and relevant databases. Path analysis and mediation effect tests are employed to ensure the reliability and validity of the research results. This study not only examines the mediating effect of ESG information transparency on corporate performance but also delves into the moderating roles of corporate governance and social responsibility fulfillment. The findings provide essential theoretical support for companies formulating ESG strategies and offer substantial references for policymakers and investors.

Status and Problems of ESG Information Disclosure in China

With the "14th Five-Year Plan" and the "Double Carbon" goal, as well as the world's attention to ecological and environmental pollution, the sustainable development of the economy has been widely concerned, and ESG, as an indicator of sustainable development, measures corporate sustainable development, fulfillment of social responsibility and future development of the enterprise in three aspects, i.e., environment (E) , social responsibility (S ) and corporate governance (G), from a non-financial point of view, so ESG disclosure is extremely important. Based on this, this paper elaborates on the concept of ESG, analyzes the current status of ESG disclosure, and puts forward the existing problems for reference.

The Impact of Corporate Social Responsibility on Employee Job Satisfaction

Corporate Social Responsibility (CSR) has evolved into a pivotal determinant of corporate development within the contemporary business landscape. With globalization advancing and societal expectations escalating, enterprises are increasingly viewing the fulfillment of social responsibilities not merely as a philanthropic endeavor but as a crucial avenue to enhance competitiveness and achieve sustainable growth. CSR encompasses environmental stewardship, safeguarding employee rights, engaging in community outreach, upholding business ethics, and more. Through these initiatives, organizations not only improve relations with external stakeholders but also foster positive internal impacts, notably enhancing employee job satisfaction. Research indicates that when companies prioritize CSR, they bolster employees' sense of pride and belonging, thereby elevating overall job satisfaction and consequently enhancing corporate performance. Hence, delving deeply into the influence of corporate social responsibility on employee job satisfaction is not only of profound theoretical significance but also offers practical guidance for corporate endeavors, promoting a mutually beneficial development for both enterprises and their employees.

The impact of green credit policy on total factor productivity of enterprises

The application of China's “Green Credit Guidelines” in 2012 is used in this article as a quasi-natural experiment, and panel data from Chinese listed firms from 2007 to 2021 is considered. To empirically examine the impact mechanism of green credit policy on company total factor productivity (TFP), the study uses a difference-in-differences model. It concludes that the green credit program significantly positively impacts corporate total factor productivity. Implementing the green credit policy can enhance corporate total factor productivity, and this conclusion holds after various identification assumption tests and robustness checks. The intrinsic mechanism indicates that corporate social responsibility and corporate R&D investment play an indirect role in the process of green credit policy affecting corporate total factor productivity, i.e., implementing green credit policy can improve corporate total factor productivity by promoting the fulfillment of social responsibility and increasing R&D investment. The heterogeneous effect shows that green credit policy has a significant effect on the total factor productivity of large-scale enterprises and state-owned enterprises. In contrast, its impact on TFP for small-scale and private enterprises is not significant.

Energy regulatory compliance and corporate social responsibility

This paper explores the relationship between the regulatory compliance of energy companies and their fulfillment of social responsibility in the context of implementing the Paris Agreement. Analyzed by a double difference model (DID), the study finds that the level of social responsibility of energy sector firms has significantly increased after implementing the Paris Agreement, with state-owned enterprises, firms in the growth period, and firms with sound internal controls performing more prominently. The study reveals the positive impact of energy regulations on CSR and provides empirical support for promoting global climate governance and sustainable development.

Corporate Social Responsibility, Carbon Information Disclosure, and Enterprise Value: A Study of Listed Companies in China’s Highly Polluting Industries

In 2022, China actively carried out economic transformation and sought high-quality development. To date, enhancing enterprise value is still one of the top priorities for enterprises. Enterprises should take various measures to continuously enhance their value in order to strive for their survival and development. The fulfillment of social responsibilities not only brings benefits to all stakeholders, but also establishes a good corporate image in front of the public and can increase enterprise value. At the same time, in the context of “carbon peaking and carbon neutrality”, carbon information disclosure has an important impact on enterprises and their stakeholders. Taking the data of listed companies within China’s Shanghai and Shenzhen A-share highly polluting industries from 2018 to 2022 as samples, this paper studies the relationship between the level of social responsibility fulfillment, carbon information disclosure, and enterprise value, and makes an empirical analysis. This research finds that social responsibility has a significant positive impact on enterprise value; carbon information disclosure has a significant positive impact on enterprise value; and carbon information disclosure plays a significant positive regulating role in the relationship between social responsibility and enterprise value. Finally, according to the research results, this paper puts forward relevant suggestions from two perspectives: enterprise and government.

Analysis Of the Impact of ESG Performance on Enterprise Value

Environment, Society, and Governance (ESG) are comprehensive business practice framework that requires companies to consider the environmental, social, and corporate governance structure while pursuing economic benefits. This concept has become an indispensable part of modern enterprise management and is of great significance for shaping the long-term value of the enterprise. In the field of corporate governance, ESG advocates for an efficient, transparent, and responsible management system to guide enterprise operations. Effective regulatory mechanisms, such as independent board members, improved audit procedures, and risk management strategies, are all necessary to ensure that stakeholders' rights and interests are respected and protected. In addition, companies should be committed to fighting corruption and ensuring that all stakeholders have a say in the decision-making process. ESG is an enterprise that profoundly changes business philosophy and behavior. It aims to seek a balance between economic value and social value, help enterprises better obtain and consolidate competitive advantages, promote enterprises to return to their heart and conscience, and achieve a higher level of management and profit creation. This paper analyzes the influence on the concept of corporate value and social value from three aspects of environmental protection, social responsibility fulfillment, and corporate governance, and puts forward ideas and suggestions based on the concept of sustainable development.

Social responsibility, information technology, and high-quality development of mining enterprise using structural equation modeling (SEM)

In the post-epidemic era, the geopolitical landscape is poised to impact global dynamics, with mineral supply emerging as a potential bottleneck for China's economic growth. Addressing this challenge requires Chinese mining enterprises to align mineral resources with domestic demand while bolstering their global influence. Despite this imperative, outdated technology, safety lapses, and inadequate measures have led to frequent mining accidents. This study explores the intricate relationship between corporate social responsibility (CSR) and information technology (IT) in the mining industry's high-quality development. Employing literature analysis, qualitative and quantitative methods, and structural equation modeling (SEM), we analyze data from 6334 mining companies listed on the Shenzhen Stock Exchange (2011–2018). Findings emphasize the substantial impact of both CSR and IT on high-quality development. While CSR fosters industry development, IT integration enhances social responsibility fulfillment, propelling high-quality development. As China shifts to high-quality development, this research highlights the pivotal role of CSR, surpassing IT, in driving the mining sector's evolution. These insights contribute to understanding the intricate dynamics between social responsibility and high-quality development, offering innovative perspectives for governance and technological advancement in the mining sector.

Mining the sustainability of takeaway businesses in online food delivery service supply chain

The online food delivery service supply chain constitutes a crucial element in achieving sustainable development goals. With its prosperity, an increasing number of takeaway businesses are drawn to this sector. As their numbers rise, issues such as profitability resilience, environmental friendliness, and fulfillment of social responsibility emerge, posing potential disruptions to the service supply chain. Against this backdrop, our endeavor is to mine the sustainability of takeaway businesses using the triple bottom line. We propose a two-stage approach involving the Bayesian best-worst method and a data mining technique to derive the weights of sustainability criteria and the clusters of takeaway businesses. Subsequently, a case study is conducted focusing on takeaway businesses on the Ele.me platform in China. The results highlight economic sustainability as the most valued criterion, followed by social and environmental sustainability. Clustering outcomes reveal four distinct levels of sustainability, with a stronger performance in social sustainability compared to environmental and economic dimensions. Further discussions explore the relationship between sustainability levels, cuisine categories, and business size. Consequently, this study suggests an effective approach for advancing sustainability initiatives within the online food delivery service supply chain.

The Impact of Ethical Leadership on Corporate Green Innovation—The Mediating Role of Corporate Social Responsibility (CSR)

With the elevation of global sustainable development and carbon neutrality goals, green innovation has become a critical factor for businesses to gain a sustainable advantage in global competition. However, the specific mechanisms of ethical leadership in the performance of corporate green innovation have not been thoroughly investigated in academia. This study is based on data from Chinese listed companies between 2011 and 2020, employing quantitative research methods, utilizing tools such as OLS models, to delve into the impact pathway of ethical leadership on the performance of corporate green innovation. The study reveals that ethical leadership has a significantly positive impact on the performance of corporate green innovation. There exists a positive correlation between the ethical values and decision-making styles of the top management team and the performance of green innovation, providing clear theoretical guidance for decision-makers in businesses. Furthermore, the study identifies the mediating role of Corporate Social Responsibility (CSR) in the relationship between ethical leadership and the performance of green innovation. Ethical leadership, by actively promoting the fulfillment of social responsibilities, indirectly facilitates better performance in green innovation for companies. This emphasizes the intrinsic connection between ethical leadership and Corporate Social Responsibility, providing a scientific basis for businesses to formulate strategies in the field of green innovation.

Study on the Path to Improve the Sustainability Responsibility of Biomedical Enterprises Driven by Data

Abstract In today’s complex, changing, and competitive market environment, active and serious fulfillment of social responsibility is one of the important strategies for enterprises to gain competitive advantage. This paper combines relevant literature to construct the performance index system of sustainable development responsibility of biomedical enterprises, and then determines the weights of the evaluation index system based on game theory by jointly applying the Gl method and the CRITIC method, and constructs a fuzzy comprehensive evaluation model for the evaluation of sustainable development responsibility of biomedical enterprises. Based on this, relevant sample data of biomedical enterprises are crawled through data-driven technology to measure the fulfillment of sustainable development responsibility of the sample enterprises and further combined with structural equation modeling to explore the improvement path of sustainable development responsibility. The sample biopharmaceutical enterprises are affiliated with either poor or poor, except for the overall responsibility of the sample biopharmaceutical enterprises in 2017, 2019, and 2022, which are in the middle. Responsibility to employees (ER), responsibility to consumers (CR), responsibility to society and government (GR), responsibility to the environment (IR), and responsibility to suppliers (SR) all significantly and positively affect the sustainability responsibility of biopharmaceutical companies (all p < 0.01). Biopharmaceutical enterprises should serve society with more scientific concepts, leaner management, and safer and more reliable pharmaceutical products to achieve sustainable development and gain wider social recognition.

Research on the Symbiotic Mechanism and Promotion Strategy of High-Quality Development of China’s Sports Industry and Corporate Social Responsibility Fulfillment under Carbon Peaking and Carbon Neutrality Goals

Research on the Symbiotic Mechanism and Promotion Strategy of High-Quality Development of China’s Sports Industry and Corporate Social Responsibility Fulfillment under Carbon Peaking and Carbon Neutrality Goals

Study on the Corporate Social Responsibility Fulfillment and High-Quality Development of Sports Enterprises in China under Carbon Peaking and Carbon Neutrality Goals

Study on the Corporate Social Responsibility Fulfillment and High-Quality Development of Sports Enterprises in China under Carbon Peaking and Carbon Neutrality Goals

Green Practices of Enterprises and their Impact to the Consumers: Basis for Strategic Plan

This study utilized descriptive analysis to assess the implementation of green practices within durable goods and FMCG companies in Henan Province, China. Interviews with management, employees, and stakeholders were conducted via questionnaires to comprehensively understand the current status of green implementation and the challenges faced. The investigation covered various aspects, including production processes, social responsibility fulfillment, green addition and subtraction practices, and their impact on operations and communities. Respondents identified hurdles such as gradual buy-in from managers and employees due to delayed economic benefits, difficulty in convincing consumers of environmental commitment, and governmental policy influence. Addressing these challenges requires a collaborative approach involving employees, government, and consumers. The study categorized green behaviors into green addition and subtraction, highlighting the need for tailored strategies aligned with business profiles. Consequently, a three-year green strategic development plan was devised for both durable goods and FMCG enterprises, focusing on production processes, green practices, operations, and community impact. The implementation of these plans aims to facilitate companies in achieving their green development objectives and fostering sustainable growth.

What drives the fulfillment of social responsibility among international construction contractors? Stakeholder perspective

Corporate social responsibility (CSR) is important for the growth of the construction industry; hence, the factors that influence construction contractors to implement CSR should be understood. Using government supervision as a moderator and CSR strategy as a mediating variable, the influence of stakeholders on the fulfillment of CSR by international construction contractors (ICCs) was explored in this study. ICC managers’ completed online questionnaires, and partial least squares structural equation modelling (PLS-SEM) were used to analyze the survey data. The results revealed that CSR strategies are influenced by customer expectations, partners expectations, and employee participation in CSR. Local community pressure had no direct effect on CSR strategies, and government supervision had a positive moderating effect on the relationship between customer expectations and CSR strategies. The findings of this study allow policymakers and practitioners to understand the elements driving CSR implementation and establish a win-win situation for society, stakeholders, and corporations.

The Relationship between Social Responsibility and Brand Value of Chinese Food and Beverage Enterprises in the Context of High-Quality Development

This article constructs a corporate social responsibility indicator system and conducts regression analysis on the relationship between food and beverage enterprises fulfilling social responsibility and enhancing brand value. Research has found that food and beverage companies have a significant positive impact on brand value enhancement when fulfilling social responsibilities to shareholders, suppliers, and governments; The fulfillment of social responsibility towards employees, creditors, and consumers does not have a significant impact on brand value enhancement; The overall completion of social responsibility by food and beverage enterprises has a significant positive impact on enhancing brand value. Among them, the feedback of employees, creditors, and consumers on the fulfillment of corporate social responsibility is not easy to fully measure, and they belong to anonymous beneficiaries, whose impact on brand value also shows a hidden nature. The social responsibilities undertaken by different types of enterprises vary greatly. Therefore, this article introduces the moderating variable of enterprise type to conduct heterogeneity analysis and verify that enterprise type plays a positive promoting role in the relationship between food and beverage enterprises fulfilling social responsibility and enhancing brand value.

Steady-state analysis of social responsibility strategy of coal power enterprises from the perspective of game theory

Under the dual-carbon background, coal power enterprises are required to actively fulfill their social responsibility in order to achieve energy saving and emission reduction as soon as possible. Considering the uncertainty of the external environment and the potential conflict of interest of the key stakeholders in the fulfillment of corporate social responsibility, coal power enterprises are not always positive in fulfilling their social responsibility. This paper combines prospect theory and mental account theory with evolutionary game to construct an evolutionary game model involving coal power enterprises, government regulators and the public to study the social responsibility behavior of coal power enterprises. The results of the study show that: (1) The social responsibility behavior of coal power enterprises under the dual-carbon background is a typical cost-driven behavior, and coal power enterprises are more sensitive to costs compared to benefits. (2) The formulation of regulatory policies by government regulators largely depends on the decision inertia of coal power enterprises, and the formulation of regulatory policies by government regulators will also affect the decision inertia of coal power enterprises. (3) The public's strategic choices do not entirely depend on the strategic choices of coal and power enterprises and government regulators, and are more closely related to the setting of the reference point. (4) In addition to the realistic factors, the subjective factors of decision makers are also important factors affecting the fulfillment of social responsibility of coal and power enterprises. Based on the results of the study, this paper proposes countermeasures to enhance the internal driving force of coal power enterprises to fulfill their social responsibility behaviors from the aspects of establishing a communication mechanism, improving the reward and punishment system, and strengthening risk management.

Social Responsibility, Media Attention and Financial Risk of Listed Real Estate Companies in China

In the past two years, real estate companies have been actively exploring new development models at the policy level. For the future sustainable development of real estate companies, ESG performance can reflect the overall credit quality of companies in non-financial aspects, while the fulfillment of social responsibility is an important factor in measuring the ESG performance of companies, and therefore gradually becomes a focus of attention. In order to analyse the relationship between social responsibility fulfillment and financial risk of real estate companies, this paper proposes hypotheses based on theories such as stakeholder theory, introduces media attention into the analysis framework, and selects data of Chinese A-share real estate listed companies from 2010 to 2019 for empirical testing. It is found that the fulfillment of social responsibility by real estate companies is negatively related to financial risk, while media attention plays a negative moderating role in this regard. The findings provide empirical support for the mechanism of the impact of social responsibility fulfillment on real estate companies' financial risk and offer policy options for real estate companies to reduce their own financial risk.

The Impact of Executive Academic Experience on Green Innovation in Manufacturing Corporations

<p class="MsoNormal" style="margin-top: 6pt; line-height: 13.5pt; text-align: justify;"><span lang="EN-US" style="mso-bidi-font-size: 10.5pt; font-family: 'Cambria',serif; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman';">social development. We select China's A-share-listed manufacturing corporations from 2011 to 2021 as the research sample to empirically study the impact of executive academic experience on green innovation in manufacturing corporations. Further, we test the relationship between executive academic experience and green innovation in manufacturing corporations under the mediating role of corporate social responsibility and the moderating role of heterogeneous environmental regulations. The study shows that (1) executive academic experience helps to promote green innovation in manufacturing corporations; (2) executive academic experience is conducive to promoting the fulfillment of social responsibility by manufacturing corporations; (3) corporate social responsibility plays a mediating role between executive academic experience and green innovation in manufacturing corporations; (4) environmental regulation positively moderates the relationship between executive academic experience and green innovation in manufacturing corporations, and both formal environmental regulation and informal environmental regulation positively moderated the promotion of green innovation in manufacturing corporations by executive academic experience.</span></p>