Based on the data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2021,the promoting effect and mechanism of corporate social responsibility on the realization of common prosperity were empirically analyzed.The results showed that corporate social responsibility could significantly promote the realization of common prosperity.Financial performance and high-quality development of enterprises play a significant mediating role in the promotion of social responsibility to common prosperity.Countermeasures to improve the disclosure requirements of corporate social responsibility and strengthen the awareness of corporate social responsibility were put forward,which could provide empirical evidence for promoting the realization of common prosperity.
关键词
企业社会责任/共同富裕/财务绩效/高质量发展/中介效应模型
Key words
corporate social responsibility/common prosperity/financial performance/high quality development/mediating effect model
维普
万方数据