The role of ethical system building in corporate competitiveness promoting is an important issue of corporate social responsibility research. This paper discussed the intermediary function of corporate social responsibility behavior between ethical system and corporate performance, through theoretical analysis and empirical test. The object of our research was enterprise senior managers in China. We recovered 167 valid questionnaires. The result indicates that ethical system does not have positive effect on corporate performance directly, but CSR behavior both obvious positively associates with ethical system and corporate performance. The CSR behavior is a mediating variable between ethical system and corporate performance. This research is an important part of CSR research, it strengths the importance of ethical system building.
Shuwang, Zhang; Yinzhu, Xiong; Lei, Wang; Gang, Chao; and huanquan, Shen, "The Empirical Study on relationship among Ethical Institution, Corporate Social Performance and Corporate Performance" (2013). WHICEB 2013 Proceedings. 96.