淡江大學機構典藏:Item 987654321/120847
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    題名: Corporate Philanthropy Strategy and Sustainable Development Goals
    作者: Yu, Hui-Cheng;Kuo, Lopin
    關鍵詞: philanthropic giving;sustainable development goals;social responsibility
    日期: 2021-05-18
    上傳時間: 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
    顯示於類別:[會計學系暨研究所] 期刊論文

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