企业社会责任信息披露的驱动因素及信息价值研究
发布时间：2019-06-17 10:17
【摘要】：虽然我改革开放三十多年来,国经济发展速度举世瞩目,但是仍然无法平衡好经济与社会协调发展的矛盾,企业利益与社会利益之间的矛盾日渐凸显,企业社会责任问题愈发引起社会各界人士的关注。企业作为经济社会的主体之一,它的发展无法脱离社会的进步,因而企业在社会中必然要承担起一定限度的社会责任。然而近年来一部分企业单纯追求高利润率与高市场占有率的运营模式已经给经济社会的可持续发展带来了一系列的威胁,引发一系列的社会问题,受到来自社会各界的强烈抨击,严重影响到企业的社会形象,影响到企业发展的持续性。因此,如何推动企业社会责任披露制度在我国的快速建立,已经成为我国社会必须尽快解决的新问题,披露社会责任信息可能是我们解决这一问题的最佳途径。各国学者就企业社会责任信息披露的制度及效应问题进行过多角度的研究,形成了丰富的理论成果。我国在这一领域的研究起步相对较晚,至今还没有制定出企业社会责任信息披露的相关法律法规。无论从国际主流研究积累的经验和成果看,还是从国内理论研究与实践的需要看,都应该对以下几个问题进行系统全面的阐述：企业的社会责任信息是如何界定的?企业社会责任信息披露的影响因素是什么?企业社会责任信息披露行为对企业资本成本极其盈利能力及发展的可持续性有何影响? 本文通过该使用专业的社会责任报告评级数据库,研究了国内A股上市公司社会责任报告的影响因素以及信息价值。通过研究发现：经营业绩越好、资产规模越大的公司发布的社会责任报告的质量也就越高,而发展潜力越大的公司,社会责任报告的质量越低。 同时,公司的社会责任报告质量和未来业绩存在正向关系,但这一关系只有自愿披露的公司才显著。这说明,社会责任报告中的信息反映了一定程度的经济持续性,未来的经营业绩也是企业承担社会责任的动力,且这一关系对于没有强制披露压力的公司更明显。
[Abstract]:Although in the past 30 years of reform and opening up, the speed of national economic development has attracted worldwide attention, but it is still unable to balance the contradiction between the coordinated development of economy and society, the contradiction between corporate interests and social interests is becoming increasingly prominent, and the issue of corporate social responsibility has attracted more and more attention from all walks of life. As one of the main bodies of economy and society, the development of enterprise can not be separated from the progress of society, so the enterprise must bear a certain limit of social responsibility in the society. However, in recent years, the operation mode of some enterprises simply pursuing high profit margin and high market share has brought a series of threats to the sustainable development of economy and society, and caused a series of social problems, which have been strongly attacked by all sectors of society, seriously affecting the social image of enterprises and the sustainability of enterprise development. Therefore, how to promote the rapid establishment of corporate social responsibility disclosure system in our country has become a new problem that our society must solve as soon as possible. Disclosure of social responsibility information may be the best way for us to solve this problem. Scholars from all over the world have studied the system and effect of corporate social responsibility information disclosure from too many angles, and have formed rich theoretical results. The research in this field started relatively late in our country, and the relevant laws and regulations of corporate social responsibility information disclosure have not been formulated up to now. Whether from the experience and achievements accumulated by the mainstream international research, or from the needs of domestic theoretical research and practice, we should systematically and comprehensively elaborate on the following issues: how to define the information of corporate social responsibility? What are the influencing factors of corporate social responsibility information disclosure? What is the impact of corporate social responsibility information disclosure on the extreme profitability of corporate capital costs and the sustainability of development? Through the use of professional social responsibility report rating database, this paper studies the influencing factors and information value of domestic A-share listed companies' social responsibility report. Through the study, it is found that the better the operating performance, the higher the quality of social responsibility reports issued by companies with larger assets, and the lower the quality of social responsibility reports for companies with greater development potential. At the same time, there is a positive relationship between the quality of corporate social responsibility reporting and future performance, but this relationship is significant only for voluntary disclosure companies. This shows that the information in the social responsibility report reflects a certain degree of economic sustainability, and the future operating performance is also the driving force for corporate social responsibility, and this relationship is more obvious for companies without mandatory disclosure pressure.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.51;F270;F224
本文编号：2500914
[Abstract]:Although in the past 30 years of reform and opening up, the speed of national economic development has attracted worldwide attention, but it is still unable to balance the contradiction between the coordinated development of economy and society, the contradiction between corporate interests and social interests is becoming increasingly prominent, and the issue of corporate social responsibility has attracted more and more attention from all walks of life. As one of the main bodies of economy and society, the development of enterprise can not be separated from the progress of society, so the enterprise must bear a certain limit of social responsibility in the society. However, in recent years, the operation mode of some enterprises simply pursuing high profit margin and high market share has brought a series of threats to the sustainable development of economy and society, and caused a series of social problems, which have been strongly attacked by all sectors of society, seriously affecting the social image of enterprises and the sustainability of enterprise development. Therefore, how to promote the rapid establishment of corporate social responsibility disclosure system in our country has become a new problem that our society must solve as soon as possible. Disclosure of social responsibility information may be the best way for us to solve this problem. Scholars from all over the world have studied the system and effect of corporate social responsibility information disclosure from too many angles, and have formed rich theoretical results. The research in this field started relatively late in our country, and the relevant laws and regulations of corporate social responsibility information disclosure have not been formulated up to now. Whether from the experience and achievements accumulated by the mainstream international research, or from the needs of domestic theoretical research and practice, we should systematically and comprehensively elaborate on the following issues: how to define the information of corporate social responsibility? What are the influencing factors of corporate social responsibility information disclosure? What is the impact of corporate social responsibility information disclosure on the extreme profitability of corporate capital costs and the sustainability of development? Through the use of professional social responsibility report rating database, this paper studies the influencing factors and information value of domestic A-share listed companies' social responsibility report. Through the study, it is found that the better the operating performance, the higher the quality of social responsibility reports issued by companies with larger assets, and the lower the quality of social responsibility reports for companies with greater development potential. At the same time, there is a positive relationship between the quality of corporate social responsibility reporting and future performance, but this relationship is significant only for voluntary disclosure companies. This shows that the information in the social responsibility report reflects a certain degree of economic sustainability, and the future operating performance is also the driving force for corporate social responsibility, and this relationship is more obvious for companies without mandatory disclosure pressure.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.51;F270;F224
【引证文献】
相关硕士学位论文 前1条
1 刘晓昕;上市公司社会责任信息披露影响因素研究[D];华北电力大学;2013年
，本文编号：2500914
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