Corporate Social Responsibility and Profitability: The Moderating Role of Firm Type in Chinese Appliance Listed Companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10246597" target="_blank" >RIV/61989100:27510/21:10246597 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.mdpi.com/1996-1073/14/1/227" target="_blank" >https://www.mdpi.com/1996-1073/14/1/227</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/en14010227" target="_blank" >10.3390/en14010227</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Corporate Social Responsibility and Profitability: The Moderating Role of Firm Type in Chinese Appliance Listed Companies

Popis výsledku v původním jazyce

Corporate social responsibility (CSR) is among the dominant multi-attribute methods of comprehensively representing the competitiveness of a company. A large number of studies have commonly found that profitability can positively affect CSR. However, positivity depends on firm type and the economy, and there is little research in this area. The objective of this paper is to study and verify whether the profitability of different types of companies has a comparable impact on CSR measures in Chinese appliance listed companies. A specific multi-attribute AHP (analytic hierarchy process) model was proposed to determine the CSR for the conditions of Chines appliance listed companies. The interactive regression model serves to analyse the impact of a firm type. The specific multi-attribute AHP model was verified as a suitable tool for CSR evaluation of Chines appliance listed companies. The regression results show that for family firms, the impact of profitability on CSR is significant, while for non-family firms, the impact was not confirmed. Thus, evidence that family firms fulfil better CSR than non-family firms in the investigated Chinese sector is offered. The findings provide proof that it is essential to distinguish firm types, and the generalised findings are simplified and not valid.

Název v anglickém jazyce

Corporate Social Responsibility and Profitability: The Moderating Role of Firm Type in Chinese Appliance Listed Companies

Popis výsledku anglicky

Corporate social responsibility (CSR) is among the dominant multi-attribute methods of comprehensively representing the competitiveness of a company. A large number of studies have commonly found that profitability can positively affect CSR. However, positivity depends on firm type and the economy, and there is little research in this area. The objective of this paper is to study and verify whether the profitability of different types of companies has a comparable impact on CSR measures in Chinese appliance listed companies. A specific multi-attribute AHP (analytic hierarchy process) model was proposed to determine the CSR for the conditions of Chines appliance listed companies. The interactive regression model serves to analyse the impact of a firm type. The specific multi-attribute AHP model was verified as a suitable tool for CSR evaluation of Chines appliance listed companies. The regression results show that for family firms, the impact of profitability on CSR is significant, while for non-family firms, the impact was not confirmed. Thus, evidence that family firms fulfil better CSR than non-family firms in the investigated Chinese sector is offered. The findings provide proof that it is essential to distinguish firm types, and the generalised findings are simplified and not valid.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

ENERGIES

ISSN

1996-1073

e-ISSN

—

Svazek periodika

14

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

12

Strana od-do

—

Kód UT WoS článku

000605785000001

EID výsledku v databázi Scopus

2-s2.0-85107116398