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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This paper seeks to critically study the perceived impacts of the exploration of hydrocarbons in selected coastal communities in the Western region, the oil and gas industry benefits to local communities, and to determine whether hydrocarbon development is a means for sustainable development. The study uses both quantitative and qualitative approaches using a questionnaire survey, key informant interview, and focus group discussion tools to understand the impact of oil and gas exploration and production in selected affected communities along the coast of Ghana. The activities of oil production and exploration impact negatively on communities; it also leads to a sharp increase in food prices thereby increasing their costs of living. The activity has also caused a decline in fish catch levels which happens to be the main economic activity as a result of exclusion zones created by oil companies which limited the extent fishermen can go fishing. In terms of infrastructure, the three communities are lacking, 77% of respondents from Princess Town hold the view that there is no motorable road linking their community in the next town and 60% from Aketakyi also hold the same view. Infrastructure such as roads, schools, water provision, and clinics are woefully provided in these communities.
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