中国上市公司企业社会责任信息披露的实证研究

发布时间：2018-01-06 16:17

本文关键词：中国上市公司企业社会责任信息披露的实证研究　出处：《郑州大学》2012年硕士论文　论文类型：学位论文

【摘要】：在我国,长期以来大多数企业一直将其目标局限于“自身经济利益最大化”,由此带来了一系列的社会问题、经济问题。然而,随着经济发展方式的转变,公众社会责任意识的进步和企业管理水平的提高,企业履行社会责任的状况受到了政府、公众和媒体越来越多的关注,包括股东、债权人、社区、社会团体等在内的利益相关方也愈发重视企业社会责任信息的披露。企业社会责任信息披露的研究在我国尚处于初级阶段,对其影响因素的研究尤其不够深入透彻。因此,本文对我国企业社会责任信息披露机制的建立和完善具有一定的理论和实践意义。本文以企业社会责任信息披露为着眼点,首先阐明了企业社会责任的概念和企业社会责任信息披露的理论基础,随后比较分析了西方主要发达国家企业社会责任信息披露的推动力量和实践情况,紧接着研究了我国上市公司企业社会责任信息披露的现状并对企业社会责任信息披露的影响因素进行了实证分析。本文采用规范研究与实证研究结合的方法,在不同章节分别运用了文献研究、比较研究和计量研究的方法。本文立足于我国上市公司,系统分析了上市公司企业社会责任信息披露的数量状况和质量状况,发现上市公司企业社会责任信息披露在总量上发展较快,但在不同地域、不同行业间差距较大；上市公司披露企业社会责任信息的完整性、可比性和及时性在行业间、企业间均存在较大的差异,平衡性、可靠性整体较差。在实证研究部分,本文选取了115家上市公司作为研究样本,运用SPSS17.0进行了实证分析,结果显示企业规模、股权性质为国有和行业地位与企业社会责任信息披露显著正相关,企业上一年的财务状况与企业社会责任信息披露显著负相关,是否属于重污染行业、财务杠杆和股权集中度对企业社会责任信息披露无显著影响。本文的主要贡献体现在：1、实证研究部分以《2011中国上市公司社会责任信息披露研究报告》中的企业社会责任发展指数作为企业社会责任信息披露水平的衡量指标,避免了以往研究在确定企业社会责任信息披露指数时存在的计量方法不准确、指标分类主观性过强等问题,使研究结果更具说服力；2、首次将行业地位作为企业社会责任信息披露的影响因素进行分析,并且发现行业地位对社会责任信息披露存在显著影响。
[Abstract]:However , with the transformation of economic development mode , the progress of public social responsibility consciousness and the improvement of enterprise management level , the state of social responsibility of enterprises has been paid more attention to the disclosure of corporate social responsibility information . Based on the disclosure of corporate social responsibility information , this paper first expounds the concept of corporate social responsibility and the theoretical basis of information disclosure of corporate social responsibility information , and then compares the present situation of information disclosure of corporate social responsibility information of listed companies in the West , and makes an empirical analysis on the factors that influence the disclosure of CSR information . Based on the listed companies in China , this paper systematically analyzes the quantity and quality of corporate social responsibility information of listed companies , and finds that the disclosure of corporate social responsibility information of listed companies is relatively fast . In the empirical research part , 115 listed companies are listed as research samples . The results show that the size of enterprises , the nature of equity are significant positive correlation with the disclosure of corporate social responsibility information , and whether it is the heavy pollution industry , financial leverage and equity concentration have no significant impact on the disclosure of corporate social responsibility information . The main contributions of this paper are as follows : 1 . The empirical research part takes the enterprise social responsibility development index as the measure index of the information disclosure level of corporate social responsibility information in China ' s listed company ' s social responsibility information disclosure research , and avoids the problems such as inaccurate measurement method and too strong index classification when the information disclosure index of corporate social responsibility is determined , so that the research results are more persuasive ; secondly , the industry status is firstly analyzed as the influencing factor of the information disclosure of corporate social responsibility information , and it is found that the industry status has a significant impact on the disclosure of social responsibility information .

【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270;F832.51;F224

【引证文献】