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    题名: Corporate Philanthropy Strategy and Sustainable Development Goals
    作者: Yu, Hui-Cheng;Kuo, Lopin
    关键词: philanthropic giving;sustainable development goals;social responsibility
    日期: 2021-05-18
    上传时间: 2021-06-11 12:10:23 (UTC+8)
    出版者: MDPI
    摘要: This paper investigates the charitable giving of Chinese firms from the perspectives of four sustainable development goals (SDGs), including Economy, Operation, Harmony, and Management. By converting corporate financial data into four independent variables, namely Economy, Operation, Harmony, and Management, this study explores philanthropic giving for SDGs. The empirical evidence shows that corporate philanthropy has a significant and positive effect on Economy, Operation and Harmony, and it is negatively related to Management. This study finds that the sample firms would undertake some social responsibilities for the economic and political benefits of legitimization or corporate philanthropy. View Full-Text
    關聯: Sustainability 13(10), 5655 (10 pages)
    DOI: 10.3390/su13105655
    显示于类别:[會計學系暨研究所] 期刊論文

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