The best way to conference proceedings by Francis Academic Press

Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Relationship between Corporate Social Responsibility and Innovation Performance Driven by Double Carbon: Taking China as an Example

Download as PDF

DOI: 10.25236/iemetc.2023.064


Xiaoyi Gao, Yan Li, Jiaxi Lin

Corresponding Author

Xiaoyi Gao


Performance includes the meaning of both “achievement” and “effect”. When we consider the performance of a company, we should not only focus on the “achievements” of the company, such as the value-added of GDP, annual revenue, operating profit, and capital turnover but also the overall “effects” of the development of the company. Effectiveness is a result that reflects the maturity of the company's management and the actual situation of its operation. The result should be viewed as a whole, not only in terms of wealth gain but also in terms of environmental protection, reduction of energy waste, etc. A sloppy development approach that ignores environmental protection will affect the outcome negatively, offsetting the positive aspects such as wealth growth, and fixing the environment will still cost monetized expenditures. The concept of harmonious coexistence between humans and nature advocated by the dual carbon goal uses economic benefits as an intermediary bridge to guide companies to shoulder their social responsibility. By including environmental factors in the performance assessment, companies will have a more comprehensive comparison of input factors and subsequent gains. Here the accounting of the harvest looks at both the output and the CO2 emissions, i.e., deducting the loss of negative economic externalities. Corporate performance under a dual carbon goal often sees through the phenomena to find a balance between environmental protection and sustainable development.


Green credit, Corporate social responsibility, Carbon neutral, Innovative performance