The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies. The study is based on a sample of 3481 firm-year observations from 2009 to 2015 using CSR ratings from the Rankins (RKS) corporate social responsibility ratings agency in China, and all financial data extracted from the China Stock Market and Accounting Research (CSMAR). The authors foundthat CSR is negatively related to the current and cash effective tax rate (proxies of corporate tax avoidance), suggesting that responsible firms are more involved in tax avoidance as compared to less responsible firms. Their findings are robust against different control variables. Additionally, to the best of the authors’ knowledge, the paper is one of the first to document an empirical association between CSR and corporate tax avoidance of Chinese listed companies.

The concept of Corporate Social Responsibility covers a wide range of actions which have been practiced for many years in Western countries. As well as in other developing and transitional countries, the concept of social responsibility emerged in Romania after 1990, concurrently with the setup of many non-governmental organizations (NGOs) and the entrance of multinational companies and was rapidly adopted by several firms. The main purpose of our paper is to investigate practices and actions related to social responsibility, which are undertaken by small and medium enterprises (SMEs) in Romania and to reveal which factors really matter in determining different degrees of involvement in Corporate Social Responsibility (CSR) actions. The level of social responsibility actions undertaken by SMEs often depends on the decisions of their managers and the value orientation of the entrepreneur. Moreover, the younger a firm is, the less likely it is that it gets involved in CSR. This is our main assumption: young ventures display a weaker propensity for CSR actions. In order to validate this hypothesis, we used survey data, collected from 84 SMEs, operating in Oradea, Romania. Data were collected between July-September 2016 and analysed by the authors through correlations, independent sample T-tests and linear regression modelling. Our findings reveal that there are significant differences between newly established ventures and those with a longer history; however, age is not a determining factor of CSR. Although, in the literature, there is no clear consensus regarding whether there is a different model of implementation of CSR related practices in developing and transitional countries, especially in the case of SMEs, our results show there are no essential differences between the models of CSR involvement as these are known in the theory and practice of developed countries.

The present research is conducted on the Chinese corporate sector and raises the basic questions associated with the adoption and implementation of corporate disclosure practices such as SDGs. The sample for this research consisted of 100 Chinese companies, which are listed in the Shanghai Stock Exchange from 2016 to 2018. For this purpose, content analysis is developed. More specifically, a quantitative approach is applied to quantify and identify certain contents or words in the given text. Our results show that Chinese companies seem to be more focused on certain aspects of the UN SDGs at the cost of others, but the overall situation is, at best, not encouraging. The focus of attention of Chinese companies seems to be infrastructure development, industrial innovation, and economic growth, along with the provision of a dignified and respectable working environment, affordable and clean energy, and peace, justice, and strong institutions. The results can be used as guidelines by Chinese companies to determine the actual presence or absence of SDGs implementation inside the process of value creation as an integral part of their practices about corporate disclosure. The main contribution of this research relates to the analysis of the adoption and implementation efforts to report SDGs and the contribution of such reporting towards the fulfillment of the UN Agenda 2030. This can be of interest to researchers working on the given topic. It is of utmost importance for government policymakers and corporate decision-makers, who want to support companies that are contributing towards the achievement and adaptation of SDGs as part of their overall objectives.

There has been increasing interest in coastal tourism, sparking a debate on the responsible environmental behavior of travelers visiting sustainable destinations. To mitigate this issue, destination marketing organizations (DMOs) and environmental activists are trying to develop strategic approaches (i.e., by using digital technologies) to enhance the sustainable behavior of travelers. Environmental responsiveness and its impact on sustainable destinations is gaining attention by companies, scholars, and institutions. However, the relevant literature has not addressed social media user-generated content regarding sustainable destinations. Sharing stakeholder knowledge, activities, and experience on social media could accomplish this goal. Hence, this paper aims to explore travelers′ responsible environmental behavior towards coastal tourism within the social media user-generated content paradigm. To measure the effect of user-generated content (UGC), i.e., cognitive triggers and affective triggers, on the responsible environmental behavior of travelers, a survey questionnaire was used to collect data (n = 506) from the world’s longest sandy sea beach, Cox’s Bazar, located in the Southern part of Bangladesh. The data were examined by structural equation modeling (SEM). The results revealed that cognitive and affective triggers of user-generated content influence travelers’ environmental concerns and attitudes, making a significant contribution to shaping responsible environmental behavior. Additionally, the findings show that environmental concerns and attitudes play a significant role in producing commitment towards a sustainable coastal tourism practice. This study contributes to the effectiveness of user-generated content for persuasive interactions with destination marketing organizations to develop sustainable tourism practices.

As an emerging economy, China modernized its economy via split-share structure reform. This reform changed the nature of ownership in state-owned enterprises (SOEs). Following this reform, we investigated the research question concerning how reductions in state ownership affect the corporate social responsibility (CSR) performance of listed firms. This study tests the hypotheses using data of Chinese listed firms between 2010 and 2015. Applying multiple regressions, we found a negative association between state reductions and CSR performance. We contribute to the existing literature by providing empirical evidence that those firms which reduce state holdings are not taking CSR activities seriously. Our study also sheds light on the worthiness and prominent status of large state owners of SOEs, as they are more likely to engage in social activities. This study provides fruitful implications for policy-makers and practitioners about state holdings, which may either hinder or enhance the corporate social performance.