董事网络与企业社会责任鉴证的示范效应——基于模仿压力理论的实证检验  

Demonstration Effect of Director Network and Corporate Social Responsibility Assurance:An Empirical Test Based on Mimetic Pressure Theory

作　　者：孙维章[1] 耿艳丽 杨金凤 吴树畅[1] SUN Weizhang;GENG Yanli;YANG Jinfeng;WU Shuchang(School of Accounting,Shandong Technology and Business University,Yantai 264005,China;School of Business,Shandong Jianzhu University,Jinan 250101,China)

机构地区：[1]山东工商学院会计学院,山东烟台264005 [2]山东建筑大学商学院,山东济南250101

出　　处：《南京审计大学学报》2021年第5期53-60,共8页Journal of Nanjing Audit University

基　　金：国家社会科学基金青年项目(20CGL014);教育部人文社会科学青年项目(19YJC630147);山东省自然科学基金青年项目(ZR2020QG021);山东省社会科学规划项目(19BJC17);山东工商学院财富管理特色建设研究项目(2019ZBKY065)。

摘　　要：在中国企业社会责任(CSR)快速发展的时代背景下,研究CSR鉴证在董事网络中的示范效应。利用A股上市公司数据进行回归分析,发现董事连锁企业的CSR鉴证对CSR披露质量具有显著正向影响。引入强制披露压力作为调节变量,发现外部压力强化了CSR鉴证的示范效应,从而为模仿压力理论提供了新的经验证据。Under the background of the rapid development of corporate social responsibility(CSR)in China,this paper investigates the demonstration effect of CSR assurance in board networks.Using the data of A-share listed companies for regression analysis,it is found that the CSR assurance of interlocked enterprises has a significant positive impact on the quality of CSR disclosure.Introducing mandatory reporting pressure as a moderating variable,it is found that external pressures strengthen the demonstration effect of CSR assurance,which provides new empirical evidence for the mimetic pressure theory.

关 键 词：企业社会责任披露 董事网络 CSR鉴证 扩散效应 连锁董事 模仿压力理论 示范效应 

分 类 号：F276[经济管理—企业管理]