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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.
相似文献Characterization of the typical petroleum pollutants, polycyclic aromatic hydrocarbons (PAHs) and n-alkanes, and indigenous microbial community structure and function in historically contaminated soil at petrol stations is critical. Five soil samples were collected from a petrol station in Beijing, China. The concentrations of 16 PAHs and 31 n-alkanes were measured by gas chromatography-mass spectrometry. The total concentrations of PAHs and n-alkanes ranged from 973 ± 55 to 2667 ± 183 μg/kg and 6.40 ± 0.38 to 8.65 ± 0.59 mg/kg (dry weight), respectively, which increased with depth. According to the observed molecular indices, PAHs and n-alkanes originated mostly from petroleum-related sources. The levels of ΣPAHs and the total toxic benzo[a]pyrene equivalent (ranging from 6.41 to 72.54 μg/kg) might exert adverse biological effects. Shotgun metagenomic sequencing was employed to investigate the indigenous microbial community structure and function. The results revealed that Proteobacteria and Actinobacteria were the most abundant phyla, and Nocardioides and Microbacterium were the important genera. Based on COG and KEGG annotations, the highly abundant functional classes were identified, and these functions were involved in allowing microorganisms to adapt to the pressure from contaminants. Five petroleum hydrocarbon degradation-related genes were annotated, revealing the distribution of degrading microorganisms. This work facilitates the understanding of the composition, source, and potential ecological impacts of residual PAHs and n-alkanes in historically contaminated soil.
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