National Audit, Legal Environment and Corporate Social Responsibility

Empirical Evidence Based on Corporate Giving

DOI

10.2991/978-94-6463-256-9_43How to use a DOI?

Keywords

national audit; corporate social responsibility; corporate donation; legal environment; state audit

Abstract

The fulfillment of corporate social responsibility (CSR) is crucial to sustainable economic development and social harmony and stability and national audit plays an important role in the implementation of CSR, which has attracted wide attention from both academic and practical circles. Based on the national audit data which is manually collected from the China Audit Yearbook, this study finds that national audit has a stronger effect on CSR performance under the conditions of better legal environment. The research in this paper provides new evidence on the promotion effect of national audit on CSR and has important policy implications and practical significance.

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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TY  - CONF
AU  - Yue Huang
PY  - 2023
DA  - 2023/10/09
TI  - National Audit, Legal Environment and Corporate Social Responsibility
BT  - Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023)
PB  - Atlantis Press
SP  - 420
EP  - 429
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-256-9_43
DO  - 10.2991/978-94-6463-256-9_43
ID  - Huang2023
ER  -