企业社会责任信息与利益相关者行为意向关系研究  

Research on the Relationship between CSR Information and Stakeholders' Behavioral Intention

作　　者：廉春慧 王跃堂[1] LIAN Chunhui;WANG Yuetang(School of Business, Nanjing University, Nanjing 210093, China;School of Economies and Management, Nanjing University of Science and Technology, Nanjing 210094,China)

机构地区：[1]南京大学商学院,江苏南京210093 [2]南京理工大学经济管理学院,江苏南京210094

出　　处：《审计与经济研究》2018年第3期73-82,共10页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71272100)

摘　　要：以企业社会责任信息为切入点,探究企业关键利益相关者对企业社会责任的响应过程并检验企业社会责任信息的披露效应。在计划行为理论基础上,构建了企业社会责任信息与消费者、求职者和投资者行为意向关系的概念模型。采用情景设计和调查问卷方法获取研究数据,实证分析结果表明企业社会责任信息对购买意向、求职意向和投资意向具有直接影响。信息可信度在企业社会责任信息与利益相关者行为意向关系中具有调节作用。The main purpose of the study is to explore the response of key stakeholders to CSR from the perspective of CSR information,and to examine the disclosure effect of CSR information. Based on the theory of planned behavior,the conceptual model of the relationship between CSR information and behavioral intention of consumers,job seekers and investors is constructed. Using the scenario design and questionnaire method to obtain research data,we find that CSR information has a direct impact on purchase intention,job pursuit intention and investment intention from the perspective of empirical analysis.The credibility of information has a moderating role in the relationship between CSR information and stakeholders’ behavioral intention.

关 键 词：企业社会责任信息 利益相关者行为意向 购买意向 求职意向 投资意向 信息可信度 计划行为理论 披露效应 

分 类 号：F235.99[经济管理—会计学]