公司治理、外部监督与公司社会责任信息披露
发布时间：2018-12-12 00:01
【摘要】：近年来,随着一系列社会责任缺失事件被曝光以后,社会各界对企业社会责任的履行开始越来越重视。特别地,2006年9月,深圳证券交易所正式对外发布《上市公司社会责任指引》,表明政府监管机构有逐渐对公司社会责任信息披露进行规范的趋势。公司社会责任履行所而对的公司内部治理和外部监督环境发生了重大的变化。本文基于社会责任理论、利益相关者理论和委托代理理论,考察了公司治理、外部监督对公司社会责任信息披露水平的影响,以及公司社会责任信息披露对公司治理绩效的影响。本研究旨在更深入和全面地了解企业社会责任信息披露的影响因素及经济后果,并对企业的社会责任实践提供指导。 本文主要采用多元回归的研究方法,并选取深市383家上市公司2006-2010年5年的面板数据共1915个样本作为研究对象,实证研究了公司治理、外部监督因素对公司社会责任信息披露的影响,以及公司社会责任信息披露对公司治理绩效的影响。 公司治理和外部监督对公司社会责任信息披露的影响研究结果显示：(1)总经理薪酬、独立董事比例与公司社会责任信息披露指数显著正相关；董事会规模、公司知名度与公司社会责任信息披露指数显著负相关。(2)总经理薪酬、重污染行业,上期收到标准审计意见以及公司知名度与公司社会责任贡献率均显著正相关。 公司社会责任信息披露对公司治理绩效影响的研究结果显示：(3)综合指标社会责任信息披露指数与公司总资产报酬率和托宾Q值均没有显著的相关性。(4)公司员工责任贡献、债权人责任贡献、政府责任贡献和经销商责任与公司总资产报酬率显著正相关。公司客户和消费者责任贡献与总资产报酬率显著负相关。公司客户和消费者责任贡献与托宾Q值显著正相关。债权人责任贡献与托宾Q值显著负相关。
[Abstract]:In recent years, with the exposure of a series of lack of social responsibility events, the community began to pay more and more attention to the implementation of corporate social responsibility. In particular, in September 2006, the Shenzhen Stock Exchange officially issued the "guidelines on Social responsibility of listed companies", which indicates that government regulators are gradually standardizing the disclosure of corporate social responsibility information. Corporate social responsibility performance and corporate internal governance and external oversight environment has undergone significant changes. Based on the theory of social responsibility, stakeholder theory and principal-agent theory, this paper examines the influence of corporate governance and external supervision on the level of corporate social responsibility information disclosure. And the impact of corporate social responsibility information disclosure on corporate governance performance. The purpose of this study is to understand the influencing factors and economic consequences of corporate social responsibility information disclosure and to provide guidance for corporate social responsibility practice. This paper mainly adopts the research method of multivariate regression, and selects 193 samples of panel data of 383 listed companies in Shenzhen from 2006 to 2010 as the research objects, and empirically studies corporate governance. The influence of external supervision factors on corporate social responsibility information disclosure and the influence of corporate social responsibility information disclosure on corporate governance performance. The effects of corporate governance and external supervision on the disclosure of corporate social responsibility information show that: (1) the salary of general manager, the proportion of independent directors and the index of corporate social responsibility information disclosure are significantly positively correlated; The size of the board of directors, corporate popularity and corporate social responsibility disclosure index were significantly negative correlation. (2) General manager compensation, heavy pollution industry, The standard audit opinions and corporate reputation received in the previous period were significantly positively correlated with the corporate social responsibility contribution. The results show that: (3) there is no significant correlation between CSR disclosure index and total asset return rate and Tobin Q value. (4) there is no significant correlation between CSR information disclosure index and total asset return rate and Tobin Q value. (4) there is no significant correlation between CSR information disclosure and corporate governance performance. (4) ) employee responsibility contribution, Creditor liability contribution, government liability contribution and dealer liability are significantly positively correlated with the return on total assets of the company. There is a significant negative correlation between the contribution of customer and consumer responsibility and the return on total assets. There was a significant positive correlation between customer and consumer responsibility contribution and Tobin Q value. Creditor liability contribution is negatively correlated with Tobin Q value.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F276.6
[Abstract]:In recent years, with the exposure of a series of lack of social responsibility events, the community began to pay more and more attention to the implementation of corporate social responsibility. In particular, in September 2006, the Shenzhen Stock Exchange officially issued the "guidelines on Social responsibility of listed companies", which indicates that government regulators are gradually standardizing the disclosure of corporate social responsibility information. Corporate social responsibility performance and corporate internal governance and external oversight environment has undergone significant changes. Based on the theory of social responsibility, stakeholder theory and principal-agent theory, this paper examines the influence of corporate governance and external supervision on the level of corporate social responsibility information disclosure. And the impact of corporate social responsibility information disclosure on corporate governance performance. The purpose of this study is to understand the influencing factors and economic consequences of corporate social responsibility information disclosure and to provide guidance for corporate social responsibility practice. This paper mainly adopts the research method of multivariate regression, and selects 193 samples of panel data of 383 listed companies in Shenzhen from 2006 to 2010 as the research objects, and empirically studies corporate governance. The influence of external supervision factors on corporate social responsibility information disclosure and the influence of corporate social responsibility information disclosure on corporate governance performance. The effects of corporate governance and external supervision on the disclosure of corporate social responsibility information show that: (1) the salary of general manager, the proportion of independent directors and the index of corporate social responsibility information disclosure are significantly positively correlated; The size of the board of directors, corporate popularity and corporate social responsibility disclosure index were significantly negative correlation. (2) General manager compensation, heavy pollution industry, The standard audit opinions and corporate reputation received in the previous period were significantly positively correlated with the corporate social responsibility contribution. The results show that: (3) there is no significant correlation between CSR disclosure index and total asset return rate and Tobin Q value. (4) there is no significant correlation between CSR information disclosure index and total asset return rate and Tobin Q value. (4) there is no significant correlation between CSR information disclosure and corporate governance performance. (4) ) employee responsibility contribution, Creditor liability contribution, government liability contribution and dealer liability are significantly positively correlated with the return on total assets of the company. There is a significant negative correlation between the contribution of customer and consumer responsibility and the return on total assets. There was a significant positive correlation between customer and consumer responsibility contribution and Tobin Q value. Creditor liability contribution is negatively correlated with Tobin Q value.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F276.6
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