企业社会责任报告质量、表现与治理机制——基于中国上市公司的实证研究

发布时间：2018-03-12 16:22

  本文选题：CSR表现　切入点：CSR报告质量　出处：《软科学》2017年10期 　论文类型：期刊论文

【摘要】：将以往对企业社会责任(CSR)报告质量表现和治理机制的独立、不系统的研究整合起来,首先分析企业CSR治理机制,然后选取中国上市公司的经验数据进行实证研究,验证CSR表现和报告质量之间的关系,以及CSR治理机制对二者关系的影响作用。结果显示:CSR表现正向作用于报告质量,但这种作用是在CSR治理机制的部分中介效应下实现,其中文化机制的中介效应最为明显。揭示了CSR治理是决定企业能否根据CSR履行情况客观真实地披露责任信息的关键。
[Abstract]:The independent and unsystematic research on the quality performance and governance mechanism of corporate social responsibility (CSR) reports in the past is integrated. Firstly, the corporate CSR governance mechanism is analyzed, and then empirical data of listed companies in China are selected for empirical research. To verify the relationship between CSR performance and reporting quality, and the effect of CSR governance mechanism on the relationship, the results show that the performance of CSR plays a positive role in reporting quality, but this effect is realized under the partial mediating effect of CSR governance mechanism. The intermediary effect of cultural mechanism is the most obvious, which reveals that CSR governance is the key to determine whether enterprises can disclose the information of responsibility objectively and truthfully according to the performance of CSR.
【作者单位】： 河北工业大学经济管理学院;
【基金】：河北省社会科学基金项目(HB17GL024)
【分类号】：F270;F832.51
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本文编号：1602341