Work

Internal Control Significantly Improves the Corporate Social Responsibility Performance of Listed Companies in the Agriculture, Forestry, Animal Husbandry, and Fishery Sectors: Empirical Evidence from China

Year: 2025

Type: article

Abstract: This paper investigates the impact of internal control on corporate social responsibility (CSR) performance, as well as the moderating effect of ownership concentration, based on data from listed companies in China’s agriculture, forestry, animal husbandry, and fishery sectors. The study finds that internal control significantly enhances CSR performance, and that ownership concentration further strengthens the positive effect of internal control on CSR. Multiple regression analysis and robustness tests confirm that high-quality internal control and a well-structured ownership system contribute to the strategic implementation and effectiveness of CSR practices. These findings provide empirical evidence for policymakers and corporate managers to optimize internal control and ownership governance in order to promote social responsibility, and offer practical recommendations for the sustainable development of the agriculture, forestry, animal husbandry, and fishery sectors.

Source: Israeli Journal of Aquaculture - Bamidgeh

DOI: 10.46989/001c.143798

Authors: Junhui Wang, Hongjia Guo, Qingqing Jiang, Zhuming Zhao

Institutions: China University of Petroleum, East China, Qingdao Agricultural University, Haidou College of Qingdao Agricultural University, Yellow Sea Fisheries Research Institute, Chinese Academy of Fishery Sciences

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Funders: Chinese Academy of Fishery Sciences, National Social Science Fund of China

Award: G7363295401