Corporate Social Responsibility and Financial Performance: Analysing the Role of Green Credit and Employee Diversity in China Construction Bank

Yuan Zhang, Qianqian Hu, Ho Wai Mak and Yan Hu

No 47bkr_v1, SocArXiv from Center for Open Science

Abstract: This research examines the progression of Corporate Social Responsibility (CSR) initiatives at China Construction Bank (CCB) from 2014 to 2023. The study assesses the evolution of CCB's CSR reporting, focusing on environmental sustainability and employee diversity. Using a longitudinal study approach, it integrates case studies, content analysis, and an in-depth review of annual CSR reports, alongside an analysis of quantitative indicators such as green financing and employee statistics, including correlation analysis, principal component analysis, and regression analysis. This allows for evaluating CSR trends and their relationship to financial and business performance. The findings indicate substantial improvements in both the quantity and quality of CCB’s CSR disclosures during the review period. The data shows a significant rise in green financing, demonstrating CCB's commitment to environmental sustainability, along with improvements in employee diversity, marked by an increased proportion of younger staff and minority staff. The correlation analysis highlights a positive relationship between CSR initiatives and financial outcomes, suggesting that CSR is a crucial factor in driving business success. This research provides a comprehensive analysis of a decade of CSR practices in a leading Chinese commercial bank, emphasizing the importance of regulatory frameworks in guiding CSR activities and demonstrating the positive impact of CSR on financial performance. The insights derived from this study offer valuable implications for policymakers, industry stakeholders, and researchers interested in CSR practices within the banking sector.

Date: 2025-02-04
New Economics Papers: this item is included in nep-cna and nep-env
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Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:47bkr_v1

DOI: 10.31219/osf.io/47bkr_v1

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