企业社会责任信息披露与高管特征的相关性研究

发布时间：2018-04-17 02:37

本文选题：企业社会责任信息披露 + 高管特征　；参考：《中国地质大学(北京)》2017年硕士论文

【摘要】：20世纪中后期以来,企业社会责任问题日益引起社会各界的重视。人们在关注企业实现经济目标的同时,也强调着对包括股东、员工、消费者、社区、客户、政府等在内的企业社会责任。公众和政府都在试图从不同的角度、立场出发,积极倡导和推动企业社会责任的履行和披露。由于证监会等监管机构的要求,近年来已经有越来越多的企业进行了社会责任信息披露,但是,大多数企业的信息披露水平仍旧不足,多数企业还有待建立有效全面的社会责任信息披露机制。目前,企业的社会责任信息披露水平与公众期望存在差距,而公司高管则很可能是分析此差距的突破点。由战略领导理论可知,公司高管是企业行为方式的主要决策者,他们能够影响或改变公司的态度、观念和行为。因此,公司高管对企业社会责任信息披露的行为也有着显著的影响力。本文首先梳理了企业社会责任信息披露和高管特征的相关理论基础和文献综述,然后综合学者的研究与现实情况,以利益相关者理论、“三重底线”理论和战略领导理论为基础,假设企业社会责任信息披露与高管团队特征存在一定的相关性,并且由此构建了本研究的理论模型、研究假设与研究设计。本文以2013年、2014年和2015年公布企业社会责任报告的302家上市公司为样本,利用SPSS进行统计分析,实证研究了企业社会责任信息披露与高管团队特征之间的相关关系。在实证分析过程中,本文创新地将企业社会责任信息披露按照利益相关者进行细分,单独研究了企业的经济责任信息披露与企业高管特征,发现二者不具有相关性,并由此对企业社会责任信息披露进行了修正,使研究结果更为精确可靠。实证研究结果表明:企业社会责任信息披露与高管规模、高管政治背景、高管国际化水平和高管学术水平,都具有显著的正相关关系。最后,本文根据实证研究的结果,从企业角度和政府角度提出了进一步改善企业社会责任信息披露状况的相关建议。
[Abstract]:Since late twentieth Century, the issue of corporate social responsibility has aroused the attention of the community. People are paying more attention to the enterprise to realize the economic target at the same time, also stressed to shareholders, employees, consumers, communities, customers, government, corporate social responsibility. The public and the government are trying to position starting from different angles. To actively advocate and promote corporate social responsibility and disclosure. The Commission and other regulatory requirements, in recent years, more and more enterprises have carried out social responsibility information disclosure, however, the level of information disclosure of most enterprises is still inadequate, the majority of enterprises have yet to be established and effective comprehensive social responsibility information disclosure mechanism. At present, there are the gap between the corporate social responsibility information disclosure level and public expectations, and the company executives are likely to be the breakthrough point of this gap. By the strategic leadership theory, public Our executive is the main decision of enterprise behavior, they can affect or change the company's attitude, idea and behavior. Therefore, company executives also has a significant influence on corporate social responsibility information disclosure behavior. This paper first analyzes the corporate social responsibility information disclosure and executive characteristics related to the theoretical basis and literature review, research and then the reality of scholars, on the stakeholder theory, "three line" theory and strategic leadership theory, hypothesis of corporate social responsibility information disclosure and the characteristics of the senior management team has a certain relationship, and thus build a theoretical model of this study, the research hypothesis and research design. In 2013 and 2014. Released in 2015 302 listed company corporate social responsibility report as a sample, analyzed by SPSS, an empirical study of corporate social responsibility information disclosure Correlation between top management team characteristics. In the empirical analysis, this paper will subdivide the corporate social responsibility information disclosure according to stakeholders, the disclosure of information on individual economic responsibility and managerial characteristics of enterprises, it is found that the two is not relevant, and thus modifies the disclosure of corporate social responsibility information and the results are more accurate and reliable. The empirical results show that corporate social responsibility information disclosure and management scale, political background, the internationalization level and academic level of senior executives, both have positive correlation significantly. Finally, according to the empirical results, some suggestions to further improve the corporate social responsibility information disclosure put forward from the angle of enterprises and government.

【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F275;F832.51

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