A study on relationship between external governance environment and corporate social responsibility: Empirical evidence from Chinese listed companies

摘要

Principles of corporate governance in many countries involve the concept of corporate social responsibility, but there is no established empirical research on CSR's impact and relevance from the aspect of external governance environment in the capital market in China. Different external governance environment under various social contractual relationships influenced the efficiency of corporate social responsibility. This paper made empirical research on the relationship between external governance environment and CSR indicators by using the data of Chinese listed companies. Through the study of this paper, we conclude that corporate social responsibility change in different environment, especially in various external governance environment.