Residential College | false |
Status | 已發表Published |
Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip | |
Chu, Patrick Kuok Kun![]() | |
2022-07-27 | |
Source Publication | Journal of Accounting and Taxation
![]() |
ABS Journal Level | 1 |
ISSN | 2141 6664 |
Volume | 14Issue:3Pages:229-243 |
Abstract | In recent years, some domestic and foreign scholars have studied the relationship between corporate social responsibility and corporate performance. Some of these studies show that there is a positive relationship; others found a negative correlation while others found no correlation between them. It is of great significance for internet enterprises to undertake corporate social responsibility when private sector operators provide public services. Through case analysis, this study selects Ctrip, a Chinese multinational online travel company with many incidents of social responsibility in recent years, to explore the impact of corporate social responsibility on corporate financial performance by reading its corporate citizenship report from 2014 to 2020 and selecting major social responsibility events for detailed study. This study has done a specific analysis of its social responsibility performance for different stakeholders such as shareholders, consumers, government, society and the environment, and employees. The case study shows that there is an impact of social responsibility performance on the stock price, revenue, or operating income for different stakeholders. Improving corporate performance using social responsibility is suggested in this study. |
Keyword | Corporate Social Responsibility Corporate Citizenship Report Financial Performance |
DOI | 10.5897 /JAT 2022.0541 |
URL | View the original |
Indexed By | SSCI |
Fulltext Access | |
Citation statistics | |
Document Type | Journal article |
Collection | Faculty of Business Administration DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
Affiliation | Department of Accounting and Information Management, Faculty of Business Administration, University of Macau |
First Author Affilication | Faculty of Business Administration |
Recommended Citation GB/T 7714 | Chu, Patrick Kuok Kun,Li, Siqi. Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip[J]. Journal of Accounting and Taxation, 2022, 14(3), 229-243. |
APA | Chu, Patrick Kuok Kun., & Li, Siqi (2022). Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip. Journal of Accounting and Taxation, 14(3), 229-243. |
MLA | Chu, Patrick Kuok Kun,et al."Firms’ corporate social responsibility behavior to stakeholders and its effect on financial performance indices: A case study of Ctrip".Journal of Accounting and Taxation 14.3(2022):229-243. |
Files in This Item: | There are no files associated with this item. |
Items in the repository are protected by copyright, with all rights reserved, unless otherwise indicated.
Edit Comment