The relationship between corporate social responsibility disclosures and financial performance: a mediating role of employee productivity

This study is trying to explore the relationship between corporate social responsibility (CSR) disclosures and financial performances (FP) through mediating role of the employee productivity (EP). This study classifies the CSR performances into four contexts, for instance, environment social governance (ESG), environmental improvement activity scores of CSR, social welfare activity score, and governance structure improvement score. The banking performance is classified into three different aspects such as returns on assets (ROA), returns on equity (ROE), and nominal interest margin profit (NIMP). The study covers the data set start from 2008 to 2019 regarding thirty commercial banks of China. The study uses the linear, non-linear, and quadratic techniques to explore the association between CSR disclosures and banking performances. The linear model result shows that the governance score is significant influencing the banking performance. Moreover, the employee productivities are also positive significant affecting the baking performances. The non-linear results of model show that composite score of ESG with employee productivity has significant influence on financial performance.

     

Chemopreventive effects of ellagic acid against genotoxicity induced by benzo(a)pyrene

Benzo(a)pyrene (B(a)P) is a commonly used indicator for polycyclic aromatic hydrocarbons (PAHs) contamination. The use of certain phytochemicals and some polyphenolic compounds proved to be effective in blocking PAH-induced effects. The aim of the present study was to examine the possible inhibitory effects of ellagic acid (EA), present in berries and nuts, against B(a)P-mediated toxicity using in vitro and in vivo test systems. In vitro method included the Ames test, using Salmonella typhimurium tester strain TA100. In vivo experiments were based on mouse bone marrow micronucleus (MN) assay and immunoblotting. EA produced a decrease in the number of revertant colonies against B(a)P in the Ames assay. Further, there was a reduction in the mean number of micronucleated polychromatic erythrocytes in the presence of EA in the co-treatment protocol of the MN test. Western blotting results showed downregulation of CYP450 isoform CYP1A1 which prevented bioactivation of B(a)P. Thus, the present study demonstrates antimutagenic role played by EA against the mutagenic activity of B(a)P in both in vitro and in vivo systems.