Research on the Impact of Corporate Social Responsibility on Environmental Performance
Corporate Social Responsibility(CSR)can help companies gain reputation capital and improve eco-nomic performance,but there is currently no consensus on its impact on environmental performance.Based on a sample of 9119 A-share listed companies in China from 2012 to 2022,this study explores the impact of CSR on environmental performance and examines the moderating effect of internal control quality.The research shows that CSR has a significant positive impact on environmental performance,indicating that fulfilling CSR can en-hance the improvement of environmental performance.Furthermore,the quality of internal control positively moderates the impact of CSR on environmental performance.The higher the internal control quality,the stronger the positive effect of CSR on environmental performance.The research has enriched the theoretical system of CSR and expanded the content of sustainable development theory through the study of environmental performance.Therefore,companies should regularly disclose and improve social responsibility reports,focus on the effective-ness of internal control quality,actively participate in green practices,and emphasize the unity of economic and environmental performance.
corporate social responsibilityinternal quality controlenvironmental performance
万方数据
维普
