Effective internal control of enterprises can increase their social responsibility by improving financial performance, forming a sustainable cycle of enterprise development. This article uses relevant data from Chinese listed companies to explore the relationship between internal control, financial performance, and corporate social responsibility, as well as the differences in the impact of internal control on corporate social responsibility under the heterogeneity of property rights. We found that the three have a good promoting effect on each other; at the same time, financial performance plays a part in the media effect in corporate internal control and corporate social responsibility, and this effect is stronger in non-state-owned holding enterprises than in state-owned holding enterprises. This article suggests the following: (1) establish an internal control system for socially responsible enterprises and internalize corporate responsibility awareness; (2) strengthen the internal control and independent third-party supervision systems and form a joint internal and external supervision pattern; and (3) improve the top-level design of social responsibility and combine incentive and punishment measures. This study provides constructive suggestions for the sustainable development of Chinese listed companies and future research directions.
The coordinated development of the agroforestry economy and the ecological environment is crucial for promoting the sustainable development and high-quality transformation of the agroforestry economy. Based on TOE theory and utilizing provincial-level panel data from China covering 2012–2023, this study comprehensively employs dynamic QCA and NCA methods to explore the multi-faceted driving pathways and supporting factors for the coordinated development of the agroforestry economy and ecological environment across temporal and spatial dimensions. Key findings include: (1) Coordinated development requires synergistic contributions from multiple factors—technological, organizational, and environmental—rather than isolated effects of any single element. While no single factor alone constitutes a necessary condition for coordination, the importance of technological innovation, market demand, and industrial support is progressively increasing; (2) The coordinated development of the agroforestry economy and ecological environment involves multiple pathways and complex mechanisms. Specifically, it encompasses four distinct approaches: enterprise-driven and industry-supported model, technology-innovation-led model, market-driven factor integration model, and government-led multi-stakeholder collaboration model; (3) No significant temporal effects emerged across all pathways, but pronounced spatial heterogeneity was evident. The enterprise-driven and industry-supported model suits Northeast and Central China; the technology-innovation-led model is suitable for South China and Northeast China; the market-driven factor integration model is suitable for East China, Central China, and Southwest China; the government-led multi-stakeholder collaboration model is suitable for Southwest China and Central China. Therefore, to enhance the coordinated development of the agroforestry economy and ecological environment, each region should adopt a holistic perspective, leverage its unique resource and factor endowments, strengthen the integrated matching of technological, organizational, and environmental factors, and explore development pathways tailored to local conditions.