社会责任信息披露、媒体关注与企业绩效  

Research on Social Responsibility Information Disclosure,Media Attention and Corporate Performance

作　　者：谭文双 吕沙[1] 王思力 刘江华 代钰婷 TAN Wenshuang;LV Sha;WANG Sili;LIU Jianghua;DAI Yuting(Sichuan Normal University)

机构地区：[1]四川师范大学

出　　处：《中国商论》2021年第15期151-155,共5页China Journal of Commerce

基　　金：省级大学生创新创业训练计划项目(S202010636100)。

摘　　要：为探究社会责任信息披露、媒体关注与企业绩效三者的关系,本文采用了2017年和2018年我国A股上市公司数据进行分析,并且引入媒体关注,将其作为调节变量进一步研究社会责任信息披露与企业绩效的关系,深入探讨在媒体关注的作用下,社会责任信息披露对企业绩效的影响。研究表明:企业社会责任信息披露提升了企业声誉,继而媒体关注使得企业的绩效上升;媒体作为公共信息交流平台,通过帮助利益相关者全面了解企业,作出投资决策,最终提升企业绩效。本文研究结论为企业建立长期的竞争优势和获取经济效益提供了新思路,具有一定借鉴意义。In order to explore the relationship among social responsibility information disclosure,media attention and corporate performance,this paper uses the data of China's A-share listed companies in 2017 and 2018 for analysis,introduces media attention and takes it as an adjusting variable to further study the relationship between social responsibility information disclosure and corporate performance.Under the in-depth discussion of the role of media attention,this paper analyzes the impact of social responsibility information disclosure on corporate performance.The research shows that:corporate social responsibility information disclosure improves corporate reputation,and then media attention increases corporate performance;as a public information exchange platform,media can help stakeholders fully understand the enterprise,make investment decisions,and finally improve enterprise performance.The conclusion of this paper provides a new idea for enterprises to establish long-term competitive advantage and obtain economic benefits.

关 键 词：社会责任信息披露 媒体关注 企业绩效 实证分析 

分 类 号：F279.23[经济管理—企业管理]