利益相关者压力与企业社会责任信息披露研究——基于我国化工上市企业的经验证据  

An Empirical Studyof Stakeholder Pressures and Corporate Social Responsibility Disclosure:Evidence from China’s Chemical Listed Corporates

作　　者：赵新华[1] 刘桂华[2] 安慧 ZHAO Xinhua;LIU Guihua;AN Hui

机构地区：[1]青岛科技大学经济与管理学院,青岛266061 [2]青岛科技大学,青岛266061

出　　处：《上海市经济管理干部学院学报》2023年第1期16-25,共10页Journal of Shanghai Economic Management College

基　　金：山东省社科规划基金资助项目“基于消费者产品质量感知的企业社会责任对企业价值的影响机理与路径研究”(21CGLJ09)。

摘　　要：对我国化工上市企业2008-2018年的2169个样本观察值,使用Logit回归检验了利益相关者压力对企业社会责任信息披露倾向的影响,结果显示政府压力、股东压力、债权人压力、员工压力、消费者压力和环境压力对企业社会责任信息披露倾向有显著影响。对披露社会责任报告的405个样本,使用OLS回归检验了利益相关者压力对企业社会责任信息披露水平的影响,结果显示政府压力、股东压力、债权人压力、员工压力和环境压力对企业社会责任信息披露水平有显著影响,消费者压力对企业社会责任信息披露水平的影响不显著。实证结果显示,利益相关者的压力是企业社会责任信息披露的重要驱动力。因此,为提高企业社会责任信息的披露倾向与水平,企业自身与外界监管需要以利益相关者的诉求为出发点。The article uses 2,169 sample observations of China’s chemical listed companies in 2008-2018 to test the impact of stakeholder pressures on corporate social responsibility disclosure tendency using Logit regression method.The results show that government pressure,shareholder pressure,creditor pressure,employee pressure,consumer pressure and environment pressure have significant effects on corporate social responsibility disclosure tendency.And then this paper uses the 405 samples of social responsibility reports to test the impact of stakeholder pressures on corporate social responsibility disclosure index using OLS regression method.The results show that government pressure,shareholder pressure,creditor pressure,employee pressure and environment pressure have significant effects on corporate social responsibility disclosure index,and consumer pressure has no significant impact on corporate social responsibility disclosure index.The empirical results show that the pressure of stakeholders is an important driving force for corporate social responsibility information disclosure.Therefore,in order to improve the disclosure ability of corporate social responsibility information,enterprises themselves and external supervision need to take the demands of stakeholders as the starting point.

关 键 词：社会责任披露 利益相关者压力 披露倾向 披露指数 

分 类 号：F270[经济管理—企业管理]