企业社会责任信息披露与企业市场地位关系研究——来自食品饮料行业的经验数据  

The Relations Research of Corporate Social Responsibility Information Disclosure and Corporate Market Position

作　　者：张晓洁[1] 朱卫东[1] 李园园[1] 

机构地区：[1]合肥工业大学管理学院,安徽合肥230009

出　　处：《财会通讯（下）》2011年第8期100-102,161,共4页Communication of Finance and Accounting

摘　　要：本文基于消费者视角,构建了企业社会责任信息披露评分体系表,在计量企业社会责任信息披露指数时不仅考虑企业责任感绝对水平,而且还考虑企业社会责任在行业内的相对水平,将企业市场占有率作为企业市场地位的衡量指标,运用相关分析法研究了2007年至2009年58家食品饮料行业上市公司企业社会责任信息披露与企业市场地位的相关度,考察了企业社会责任信息的重要程度,为引导我国社会责任消费提供参考。Based on the consumer perspective, this paper builds a corporate social responsibility information disclosure score system table, and takes into account not only whether a company is responsible(absolute level), but also the corporate social responsibility relative standards in the industry in the measurement of corporate social responsibility information disclosure index. This paper takes market share as the measure of the enterprise marker position, uses the correlation analysis to research the relevance of corporate social responsibility information disclosure and corporate market position in 58 listed companies in food and beverage industry during 2007-2009 and inspects the important degree of social responsibility to provide theoretical guidance for responsible consumption in China.

关 键 词：企业社会责任 信息披露 企业市场地位 

分 类 号：F270[经济管理—企业管理] F426.82[经济管理—国民经济] F224