Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024)

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Corporate Philanthropy and Corporate Social Responsibility Report Disclosure

Authors
Weilong Zhao1, *
1WeBank Institute of Financial Technology, Shenzhen University, Shenzhen, China
*Corresponding author. Email: zhaoweilong2021@email.szu.edu.cn
Corresponding Author
Weilong Zhao
Available Online 30 December 2024.
DOI
10.2991/978-94-6463-638-3_4How to use a DOI?
Keywords
Corporate Donations; Stand-alone CSR Reports; Ownership
Abstract

Corporate philanthropy can influence stakeholders’ perception of a company. This study examines the relationship between corporate donations and the CSR report disclose format. Specially, we consider the moderating role of firm’s ownership type and we also investigate the moderating role of media attention in different firm’s ownership type. We using data from a sample of Chinese listed companies during the period from 2006 to 2022. We use multivariate models to explore our research. This study results revealed that firms issue stand-alone CSR reports tend to donation more than the firms issue CSR information with annual reports. And when all corporates issue stand-alone CSR reports, SOEs donation less than Non-SOEs. Because corporate reputation will impact corporate philanthropy, we test We These results implication for stakeholders assessing corporate CSR performance in real-life contexts.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 December 2024
ISBN
978-94-6463-638-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-638-3_4How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Weilong Zhao
PY  - 2024
DA  - 2024/12/30
TI  - Corporate Philanthropy and Corporate Social Responsibility Report Disclosure
BT  - Proceedings of the 5th International Conference on Economic Management and Big Data Application (ICEMBDA 2024)
PB  - Atlantis Press
SP  - 21
EP  - 28
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-638-3_4
DO  - 10.2991/978-94-6463-638-3_4
ID  - Zhao2024
ER  -