企业社会责任报告披露的影响因素研究——基于控股股东和外资股东视角  

Influencing Factors of the Disclosure of Corporate Responsibility Report:A Perspective from Holding Shareholders and Foreign Shareholders

作　　者：余玮[1] 郑颖[2] 辛琳[1] YU Wei ZHENG Ying XIN Lin(School of Financial Management, Shanghai University of International Business and Economy, Shanghai 201620, China School of Management, Sun Yat-Sen University, Guangzhou 510275, China)

机构地区：[1]上海对外经贸大学金融管理学院,上海201620 [2]中山大学管理学院,广东广州510275

出　　处：《审计与经济研究》2017年第2期78-87,共10页Journal of Audit & Economics

基　　金：国家自然科学基金青年项目(71002059);教育部一般课题项目(16YJA630070和15YJA630075);上海市教委高原计划项目

摘　　要：以2008—2013年中国A股上市公司作为样本,通过分析金字塔控股结构中最终控制人性质,将上市公司细分为中央国企、地方国企和民营企业,研究控股股东和外资股东对上市公司社会责任报告披露的影响。通过实证检验得出以下结论,虽然国有企业更可能提供社会责任报告,但多为满足监管层需要的强制披露。民营企业社会责任报告的质量更高,而地方国企社会责任报告的质量最差。仅在中央国企和民营企业中,外资股东对于企业社会责任的披露有显著的正向影响。Using data of Chinese listed firms between 2008 and 2013 ,we investigate the effect of controlling shareholders and international investors on CSR report of Chinese listed enterprises. We find empirically that SOEs are more likely to provide CSR reports, but most of which are mandatory disclosure in nature. As the quality of private firms＇ reporting is high,local gov- ernment-controlled SOEs tend to provide CSR reports with low quality. International investors have a positive effect on CSR dis- closure, but only in central government-controlled SOEs and private enterprises.

关 键 词：企业社会责任报告 外资股东 社会责任履行强制披露 控股股东 利益相关者 会计信息 

分 类 号：F235.99[经济管理—会计学]