企业社会责任信息披露与市场地位相关性研究
发布时间：2018-11-08 20:31
【摘要】：公司生产经营的主要目的在于获取经济利益,所以由于公司曾经一度不断追求自身的股东利益最大化,不考虑随之引起的环境资源的污染和浪费、员工的安全和健康问题、产品质量问题、社区的和谐问题等。从社会角度来讲,随着这些问题逐渐成为目前整个社会关注的话题,公司对社会责任的承担和履行已经受到外界政府、社会相关团体、媒体、消费者等的重视。从国家政府角度来讲,为了加强公司对社会责任的承担的意识,政府及相关机构也陆续颁布了相应的法律法规。如：员工方面的《劳动法》、购买者方面的《消费者权益保护法》、环境保护方面的《环境保护法》等等。从这两个角度上看,促进我国社会责任的发展意识正在提高。本文以制造业中十个行业为研究对象,即电气机械及器材、非金属矿物、仪器仪表、通用设备、专用设备、食品、医药、农副食品加工以及酒、饮料和制造茶等。以2011-2013年润灵环球(RSK)根据上市公司每年发布的社会责任报告评级得分为研究样本,并提出三个相关假设。以公司社会责任信息披露水平作为被解释变量,以公司市场占有率作为解释变量,通过描述统计分析、相关性分析以及多元线性回归以检验：企业市场地位的提高或下降是否会促进企业社会责任信息披露的水平的提高或下降?市场地位较高的企业是否对社会责任信息披露质量水平的影响更大?不同行业之间是否具有差异性,食品饮料及医药行业是否更能强化这两者之间的关系?通过实证研究结果表明：(1)在国内,社会责任信息披露的总体水平不高但正在逐渐提高。市场地位越高的企业社会责任披露质量水平越高,相反,市场地位不高的企业社会责任信息披露质量水平越低。(2)市场地位较高的企业对社会责任信息披露质量水平的影响更大。(3)食品饮料及医药行业比非食品饮料及医药行业更能强化这两者之间的关系。本文的主要研究贡献在于在目前消费者对产品的关注焦点的转变下,讨论了消费者投票决定的企业市场地位是否影响企业对社会责任信息水平的披露,与这两类产业的进一步比较效果之间的差异,对社会责任信息披露的实证研究提供了新的视角。本文的不足主要在于基于本文的篇幅没有进一步、全面从多方面角度验证两者的关系,以期待在今后在各方面进一步分析社会责任信息披露与市场地位之间的关系。
[Abstract]:The main purpose of the company's production and operation is to obtain economic benefits. Therefore, because the company has been constantly pursuing the maximization of its shareholders' interests, it does not consider the consequent pollution and waste of environmental resources, the safety and health of its employees. Product quality issues, community harmony issues, etc. From the social point of view, with these issues gradually become the topic of concern to the whole society, the commitment and performance of corporate social responsibility has been paid attention by the outside government, social groups, media, consumers and so on. From the point of view of the national government, in order to strengthen the sense of corporate social responsibility, the government and related institutions have promulgated the corresponding laws and regulations one after another. For example: Labor Law for employees, Consumer Protection Law for buyers, Environmental Protection Law for Environmental Protection and so on. From these two angles, the development consciousness of promoting our country's social responsibility is improving. In this paper, ten industries in the manufacturing industry, namely, electrical machinery and equipment, non-metallic minerals, instrumentation, general equipment, special equipment, food, medicine, agricultural food processing, as well as wine, beverage and tea, are studied. Based on the ratings of listed companies' annual social responsibility reports, Runling Global (RSK) from 2011 to 2013 was a sample and made three relevant assumptions. Taking the level of corporate social responsibility information disclosure as the explanatory variable and the market share of the company as the explanatory variable, through describing the statistical analysis, Correlation analysis and multiple linear regression to test: whether the improvement or decline of corporate market position will promote the level of corporate social responsibility information disclosure higher or lower? Does a company with a higher market position have a greater impact on the quality of social responsibility information disclosure? Are there differences between different industries, and can the food, beverage and pharmaceutical industries strengthen the relationship between the two? The empirical results show that: (1) in China, the overall level of social responsibility information disclosure is not high but is gradually improving. The higher the market position, the higher the quality of corporate social responsibility disclosure. (2) the higher the market position, the lower the quality level of corporate social responsibility information disclosure. (2) the higher the market position, the greater the influence on the quality level of social responsibility information disclosure. (3) the food, beverage and medicine industry has more influence on the quality of social responsibility information disclosure than non-food industry. The beverage and pharmaceutical industries can strengthen the relationship between the two. The main contribution of this paper is to discuss whether the corporate market position decided by consumer vote affects the disclosure of CSR information level under the change of consumers' focus on products. The difference between the two industries provides a new perspective for the empirical research on the disclosure of social responsibility information. The main deficiency of this paper is that the relationship between social responsibility information disclosure and market position can be further analyzed in all aspects in the future. It is based on the fact that the length of this paper has not been further developed and the relationship between the two has been fully verified from various angles in order to further analyze the relationship between social responsibility information disclosure and market position.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275
本文编号：2319610
[Abstract]:The main purpose of the company's production and operation is to obtain economic benefits. Therefore, because the company has been constantly pursuing the maximization of its shareholders' interests, it does not consider the consequent pollution and waste of environmental resources, the safety and health of its employees. Product quality issues, community harmony issues, etc. From the social point of view, with these issues gradually become the topic of concern to the whole society, the commitment and performance of corporate social responsibility has been paid attention by the outside government, social groups, media, consumers and so on. From the point of view of the national government, in order to strengthen the sense of corporate social responsibility, the government and related institutions have promulgated the corresponding laws and regulations one after another. For example: Labor Law for employees, Consumer Protection Law for buyers, Environmental Protection Law for Environmental Protection and so on. From these two angles, the development consciousness of promoting our country's social responsibility is improving. In this paper, ten industries in the manufacturing industry, namely, electrical machinery and equipment, non-metallic minerals, instrumentation, general equipment, special equipment, food, medicine, agricultural food processing, as well as wine, beverage and tea, are studied. Based on the ratings of listed companies' annual social responsibility reports, Runling Global (RSK) from 2011 to 2013 was a sample and made three relevant assumptions. Taking the level of corporate social responsibility information disclosure as the explanatory variable and the market share of the company as the explanatory variable, through describing the statistical analysis, Correlation analysis and multiple linear regression to test: whether the improvement or decline of corporate market position will promote the level of corporate social responsibility information disclosure higher or lower? Does a company with a higher market position have a greater impact on the quality of social responsibility information disclosure? Are there differences between different industries, and can the food, beverage and pharmaceutical industries strengthen the relationship between the two? The empirical results show that: (1) in China, the overall level of social responsibility information disclosure is not high but is gradually improving. The higher the market position, the higher the quality of corporate social responsibility disclosure. (2) the higher the market position, the lower the quality level of corporate social responsibility information disclosure. (2) the higher the market position, the greater the influence on the quality level of social responsibility information disclosure. (3) the food, beverage and medicine industry has more influence on the quality of social responsibility information disclosure than non-food industry. The beverage and pharmaceutical industries can strengthen the relationship between the two. The main contribution of this paper is to discuss whether the corporate market position decided by consumer vote affects the disclosure of CSR information level under the change of consumers' focus on products. The difference between the two industries provides a new perspective for the empirical research on the disclosure of social responsibility information. The main deficiency of this paper is that the relationship between social responsibility information disclosure and market position can be further analyzed in all aspects in the future. It is based on the fact that the length of this paper has not been further developed and the relationship between the two has been fully verified from various angles in order to further analyze the relationship between social responsibility information disclosure and market position.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275
【引证文献】
相关会议论文 前1条
1 张晓洁;朱卫东;;企业社会责任信息披露与企业市场地位关系研究——来自食品饮料行业的经验数据[A];中国会计学会高等工科院校分会2010年学术年会论文集[C];2010年
，本文编号：2319610
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