Proceedings of the 2019 International Conference on Contemporary Education and Society Development (ICCESD 2019)

A Study on the Current Situation of Chinese Corporate Social Responsibility-An empirical analysis based on the owners’ view

Authors
Huanping Zhang, Bardai Barjoyai, Low Janaka
Corresponding Author
Huanping Zhang
Available Online July 2019.
DOI
https://doi.org/10.2991/iccesd-19.2019.56How to use a DOI?
Keywords
Property of ownership; Corporate social responsibility; Welfare donation; Tax avoidance
Abstract
This paper selects share listed companies from Shenzhen and Shanghai Stock Exchanges as research samples, through linear regression model by SPSS, to analyze the impact of differentiation in ownership on corporate social responsibility from two aspects: welfare donation and tax avoidance motivation. From research, this paper finds out that compared with the state-owned corporate, the private corporation has a higher welfare donation, and tax avoidance effect is also more significant.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
2019 International Conference on Contemporary Education and Society Development (ICCESD 2019)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
July 2019
ISBN
978-94-6252-757-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/iccesd-19.2019.56How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Huanping Zhang
AU  - Bardai Barjoyai
AU  - Low Janaka
PY  - 2019/07
DA  - 2019/07
TI  - A Study on the Current Situation of Chinese Corporate Social Responsibility-An empirical analysis based on the owners’ view
BT  - 2019 International Conference on Contemporary Education and Society Development (ICCESD 2019)
PB  - Atlantis Press
SP  - 224
EP  - 228
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccesd-19.2019.56
DO  - https://doi.org/10.2991/iccesd-19.2019.56
ID  - Zhang2019/07
ER  -