Work

The Corporate Social Responsibility Orientation of Chinese Small and Medium Enterprises

Year: 2010

Type: article

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.

Source: Journal of Business Systems Governance & Ethics

DOI: 10.15209/jbsge.v5i3.187

Authors: Hongxia Liu, Michelle Fong

Institutions: Central University of Finance and Economics, Victoria University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W2045949586

FWCI: 2.44

Cites: 40

Cited by: 31

Related to: 10