经济绩效对企业社会责任信息披露的影响  

The Effect of Economic Performance on the Quality of Corporate Social Responsibility Disclosure——Based on the Disclosure Regulation in China

作　　者：冯丽艳[1] 肖翔[1] 赵天骄[1] 

机构地区：[1]北京交通大学经济管理学院

出　　处：《管理学报》2016年第7期1060-1069,共10页Chinese Journal of Management

基　　金：国家自然科学基金资助项目(71572144);北京社会科学基金资助项目(15JGB046)

摘　　要：在我国自愿和强制披露并行的特殊制度环境下,经济绩效依然是目前我国企业社会责任信息披露决策的重要影响因素,良好的经济绩效可以促进企业提高社会责任信息披露水平;自愿披露制度因素不影响经济绩效对企业社会责任信息披露的影响效应,但在强制披露要求下,企业会降低对经济目标的关注,经济绩效对企业社会责任信息披露的影响效应会减弱。This study investigated the relationship between economic performance and social responsibility disclosure.It is shown that the economic performance is still an important factor for the corporate to make decision on CSD,and good economic performance can promote the companies to improve the level of CSD.It is also found that the institution of voluntary disclosure doesn＇t influence the effect between economic performance and CSD,while under the mandatory disclosure requirement,the company will pay less attention to economic object,and thus the effect of CSD on economic performance will weaken.

关 键 词：自愿披露 强制披露 经济绩效 社会责任披露 

分 类 号：C93[经济管理—管理学]