合规管理与企业社会责任信息披露——来自中国上市公司的经验证据  

Legitimacy Management and the Corporate Social Responsibility Reports Voluntary Disclose: An Empirical Study Based on Listed Companies

作　　者：陈良[1] 张正勇[1,2] 高文亮[3] 

机构地区：[1]南京财经大学会计学院,江苏南京210046 [2]南京大学商学院,江苏南京210093 [3]河北金融学院会计系,河北保定071051

出　　处：《南京财经大学学报》2012年第6期73-79,共7页Journal of Nanjing University of Finance and Economics

基　　金：教育部人文社科青年基金项目"企业社会责任报告决策价值及其作用机理研究"(编号:12YJCZH297);国家社会科学基金项目"企业社会责任报告质量标准及其评估机制研究"(编号:09CSH030)

摘　　要：本文选取我国上市公司2008—2010年自愿披露的社会责任报告为研究样本,对其社会责任信息披露的影响因素进行了实证研究,研究结果发现媒体关注程度、社会责任行业敏感度对上市公司社会责任报告自愿披露行为有显著的正向影响,这说明来自合规管理的压力明显地提高了上市公司自愿披露社会责任报告的可能性,但是,针对自愿披露公司社会责任报告信息披露水平的回归分析发现,除了社会责任行业敏感度外,媒体关注度与社会责任信息披露水平则不显著,本文希望通过研究来为提高我国企业社会责任信息披露的相关政策的制定提供理论依据。Taking as the object of our analysis the behavior of China＇s hsted companies＇ voluntary disclose in the corporate responsibility reports（CSRR） during 2009 -20ll, this paper mainly explored the motivation？ of the CSRR voluntary disclose based on the ownership. The empirical evidences indicate that the correlation between media exposure degree, industry sensitive, customer distance, product market competition and the CSRR voluntary disclose level is significantly positive. However, by the regression analysis of the voluntary disclose samples, we have found that the above-mentioned various noticeable impacts of the motivation of the CSRR voluntary disclose have not existed any longer, this paper will help us better understand the motives of the CSRR between SOEs and private firms, and have a significance of establish the proper standards of CSR information disclose in China for government.

关 键 词：社会责任报告 自愿披露 合规性管理 

分 类 号：F231.5[经济管理—会计学]