The Influence of Corporate Social Responsibility on Performance under the Intermediary Function of Internal Control
Abstract
The core of enterprise value management includes internal control, whose effectiveness level is related to corporate social responsibility, and then has an impact on enterprise performance. In this paper, 11833 samples of domestic A-share companies from 2013 to 2019 are selected to establish the framework of "CSR performance-internal control-enterprise performance". The conclusions are as follows: 1, the performance of social responsibility positively affects the performance of enterprises; secondly, social responsibility promotes internal control; thirdly, internal control mediates the positive correlation between social responsibility and performance.
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DOI: http://dx.doi.org/10.18686/fm.v7i6.7646
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