Articlehybrid2010

The Corporate Social Responsibility Orientation of Chinese Small and Medium Enterprises

30 citations0/0 files storedJournal of Business Systems Governance & Ethics

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Corporate Governance and Financial Management

Abstract

This paper examines the Corporate Social Responsibility(CSR) orientation of Chinese Small and Medium Enterprises (SMEs) based on their internal functions, including training, job creation, quality assurance and environmental sustainability. In addition, it also examines the relationship between their CSR orientation and firms’ financial performance. Despite SMEs’ participation and investment in training, job creation, and environmental sustainability, their involvement and action have not produced a statistically significant positive relationship with their financial performance (as measured by profitability and sales revenue). The only CSR-oriented activity that registered a statistically significant positive impact on financial performance was quality assurance.

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References

2001Corporate Social Responsibility: A Theory of the Firm Perspective 2007Strategy and society: the link between competitive advantage and corporate social responsibility 1995Understanding the small business sector 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms 1973The Case for and Against Business Assumption of Social Responsibilities 2012Concepts and Definitions of CSR and Corporate Sustainability: Between Agency and Communion 2003Corporate Social Responsibility: Whether or How?2007A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice

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