公司社会责任信息披露与经济动机研究——来自中国上市公司社会责任报告的经验证据

发布时间：2018-05-24 09:10

本文选题：社会责任信息披露 + 社会责任报告　；参考：《证券市场导报》2012年07期

【摘要】：以往对中国上市公司社会责任信息披露的研究均以年报为样本,本文首次以中国A股上市公司2008~2010年1226份社会责任报告为样本,研究发现,上市公司确实存在通过提高社会责任信息披露水平来获得消费者认同和创造产品竞争优势,以达到提升公司价值的经济动机。消费者口碑敏感型行业上市公司社会责任信息披露水平比其他公司平均高出11.6%。但是,本文并没有发现上市公司再融资动机影响社会责任信息披露水平的经验证据。本文研究结论为监管部门基于公司经济动机视角完善相关法规、提高上市公司社会责任信息披露水平提供了经验证据。
[Abstract]:The previous studies on the social responsibility information disclosure of listed companies in China are based on the annual reports. The first time in this paper is the 1226 social responsibility reports from 2008 to 2010 of the A-share listed companies in China. The listed companies do have the economic motivation to improve the level of social responsibility information disclosure to obtain consumer recognition and create the competitive advantage of products in order to enhance the value of the company. The level of social responsibility information disclosure of listed companies in consumer word-sensitive industries is 11.667% higher than that of other companies on average. However, this paper does not find empirical evidence that the refinancing motivation of listed companies affects the level of social responsibility information disclosure. The conclusion of this study provides empirical evidence for regulators to improve the relevant laws and regulations based on the perspective of corporate economic motivation and to improve the level of social responsibility information disclosure of listed companies.
【作者单位】：南京财经大学会计学院;西南财经大学会计学院;
【基金】：国家社会科学基金项目“企业社会责任报告质量标准及其评估机制研究”(09CSH030) 财政部全国会计学术领军人才(后备人才) 南京财经大学人才引进基金的资助
【分类号】：F233;F832.51;F224

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