Internal Control, Nature of Equity and Corporate Social Responsibility

Lu Sun, Nanni Su


Enterprises can promote the fulfillment of corporate social responsibility through excellent internal control so as to achieve the long-term development. Based on the empirical data of main board listed companies of Shanghai and Shenzhen Stock Exchanges from 2013 to 2015, this paper conducts an empirical test by establishing the relationship models among internal control, nature of equity and corporate social responsibility. The results indicate that: (a) Internal control can positively promote the fulfillment of corporate social responsibility; (b) The state-owned enterprises fulfill corporate social responsibility better than non-state-owned enterprises; (c) State-owned enterprises can enhance the positive effect of internal control on the fulfillment of corporate social responsibility.

Full Text:



Journal of Management and Strategy
ISSN 1923-3965 (Print)   ISSN 1923-3973 (Online)


Copyright © Sciedu Press

To make sure that you can receive messages from us, please add the '' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.