Author(s)

Wang Lu ¹

Affiliation(s)

¹ Graduate School, International College, Krirk University, Bangkok, Thailand

Corresponding Author

Wang Lu

ABSTRACT

The disclosure of corporate social responsibility information in China is relatively late, probably from 2007. In 2008, Runling Global independently developed China's first CSR report rating standard and tool. After several years of development, Chinese enterprises gradually realized the importance of undertaking social responsibility, and gradually disclosed corporate social responsibility reports from 2009. It has been more than ten years since 2007, China's social responsibility information disclosure has formed a relatively complete process, and many scholars have begun to study the impact of corporate social responsibility information disclosure on corporate performance, but most scholars have studied the impact of corporate social responsibility information disclosure on corporate performance, or the impact of corporate reputation on corporate performance, but few articles have studied the intermediary effect of corporate reputation between the two. This paper attempts to sort out the research on the impact of corporate social responsibility on corporate performance at home and abroad, the research on the impact of corporate reputation on corporate performance, and the research on the relationship between the three.

KEYWORDS

Social responsibility; Enterprise performance; Company reputation

CITE THIS PAPER

Wang Lu, Summary of Corporate Social Responsibility, Corporate Reputation and Corporate Performance Research. Accounting, Auditing and Finance (2023) Vol. 4: 25-30. DOI: http://dx.doi.org/10.23977/accaf.2023.040204.

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