Research Article
The Impact of Environmental Uncertainty on the Relationship between Internal Control and CSR——Based on Economic Statistics under Big Data
@INPROCEEDINGS{10.4108/eai.2-12-2022.2328704, author={Ruining Guo}, title={The Impact of Environmental Uncertainty on the Relationship between Internal Control and CSR------Based on Economic Statistics under Big Data}, proceedings={Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China}, publisher={EAI}, proceedings_a={BDEIM}, year={2023}, month={6}, keywords={corporate social responsibility; internal control; environmental uncertainty}, doi={10.4108/eai.2-12-2022.2328704} }- Ruining Guo
Year: 2023
The Impact of Environmental Uncertainty on the Relationship between Internal Control and CSR——Based on Economic Statistics under Big Data
BDEIM
EAI
DOI: 10.4108/eai.2-12-2022.2328704
Abstract
In this study, we provide empirical evidence that internal control is associated with corporate social responsibility (CSR) performance. Using various measures and economic statistics under big data over the period from 2010 to 2020, the results suggest that internal control contributes to an increase in corporate social responsibility. Furthermore, environmental uncertainty plays a negative and moderate role in internal control and CSR performance, which means high level of the environment uncertainty can reduce the positive influence of the internal control on the CSR engagement of the certain company. In order to ensure sustainable development, this paper provides theoretical and practical implications that can be used by regulators and firms.
