By L Zu
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Extra info for Corporate Social Responsibility, Corporate Restructuring and Firm's Performance - Empirical Evidence from Chinese Enterprises
9 are summary and conclusions. In Chap. 2, the literature on CSR, enterprise restructuring, corporate governance and socially responsible restructuring is reviewed. The review of CSR focuses on what CSR is; how CSR emerges and develops in China; and how to examine corporate social performance, and its relationship with financial performance. The review of enterprise restructuring presents an overview of the empirical phenomena in the transitional economies, the relationship between enterprise restructuring and firm’s performance.
2001). The stakeholder theory of the firm argues that focusing purely on the economic function 26 2 Theory and Literature of the firm ignores the complexity that firms deal with along with related inefficiencies, information asymmetries and multiple incentive problems, a firm’s role shall be broadened to include other external and internal actors apart from shareholders (Donaldson and Preston 1995; Freeman 1984). ” They see the business firm as a “constellation of cooperative and competitive interests possessing intrinsic value .
TBL has stimulated much corporate activity and has generated tools that can yield quantified expressions of triple bottom line performance; cover the full ground of sustainability and corporate social responsibility (CSR). The analysis of CSR definitions reveals the environmental dimension received a significantly lower dimension ratio than the other dimensions (Dahlsrud 2006). The social-economic model of CSR emphasizes only two dimensions: be profit, and be socially responsible (legal, ethical and philanthropic), environmental dimension was neglected.