基于系统动力学的企业社会责任信息披露研究

发布时间：2018-11-20 04:10

【摘要】：近些年来,企业社会责任(Corporate Social Responsibility,以下简称CSR)信息披露成为企业普遍面临的问题,也是学术界关注度较高的研究问题之一。各国政府,包括澳大利亚、加拿大、英国、法国、美国、中国等,也高度重视并通过出台相关政策或通过相关立法,明确要求企业进行CSR信息的披露。在各方的关注以及企业的配合下,CSR信息披露水平呈现出良好的发展势头。然而,所面临的“数量增加很快,质量提高步伐缓慢”的问题还是很突出。针对这些问题,国内外学者进行了大量的研究工作,以期进一步地了解CSR信息披露的过程,从而找出改善现阶段不足的方法,推动CSR信息披露前进的脚步。已有研究多是基于数据的实证,主要涉及经济、风险回避、外部压力和内部治理四个方面的视角,为深化理解CSR信息披露作出了巨大贡献。但是,还有一些研究空间有待跟进补充,主要表现在：第一,现有的实证研究只能够回答哪些因素影响CSR信息披露,却很难回答这些因素的影响机制问题。第二,鲜有立足于信息披露的过程进行探讨的,缺乏系统性,且较少同时考虑企业本身与利益相关者共同的期望,从信息传播的视角探讨CSR信息披露的过程。本研究从信息的需求和供给角度出发,以收益-成本为基本考虑,立足整个信息传播系统,通过构建概念模型和系统动力学模型,对CSR信息披露及其效率问题进行研究,分析企业CSR信息披露系统中的影响因素及其作用机理,并据此提出推动完善CSR信息披露的管理建议。本研究得出的主要结论有：第一,要使企业进行CSR信息的披露需要满足三个前提条件,即存在信息的不对称、存在对CSR信息的需求、预期收益大于预期成本。第二,当企业期望的CSR信息披露水平大于其信息存量时,企业的信息获取系数会制约其披露能力的充分发挥。屏蔽系数和遗忘系数越小、其它系数越大对实现CSR信息披露的改善越有利,但系数改善的边际效用是递减的,因此,有关各方在采取措施进行系数改善时,要把握好“度”。第三,屏蔽系数和遗忘系数小于1、其它系数大于0的情况下,企业的CSR信息披露水平总会达到外部利益相关者的期望水平,只是在时间上会有较大差异。而要使改善CSR信息披露系统需要同时改善所有的系数,单个系数的改善对系统的改善效果是不明显的。基于以上主要结论,本研究分三个层面,即激励层面、制约层面、保障层面,提出了推进CSR信息披露改善的建议,以期为实践的发展提供一定的借鉴和帮助。
[Abstract]:In recent years, corporate social responsibility (Corporate Social Responsibility,) information disclosure has become a common problem faced by enterprises, and it is also one of the most concerned research issues in academic circles. Governments, including Australia, Canada, the United Kingdom, France, the United States and China, also attach great importance to and explicitly require companies to disclose CSR information through relevant policies or legislation. With the attention of all parties and the cooperation of enterprises, the level of CSR information disclosure presents a good momentum of development. However, the problem of rapid increase in quantity and slow pace of quality improvement is still prominent. To solve these problems, scholars at home and abroad have carried out a lot of research work, in order to further understand the process of CSR information disclosure, so as to find out the methods to improve the current insufficient, and to promote the pace of CSR information disclosure. Most of the previous studies are based on empirical data, mainly involving four perspectives: economy, risk avoidance, external pressure and internal governance, which have made a great contribution to deepening the understanding of CSR information disclosure. However, there are still some research space to be followed up, mainly in: first, the existing empirical research can only answer which factors affect CSR disclosure, but it is difficult to answer the influence mechanism of these factors. Second, there are few based on the process of information disclosure, lack of systematic, and less consideration of the enterprise itself and stakeholders' common expectations, from the perspective of information dissemination to explore the process of CSR information disclosure. From the point of view of information demand and supply, taking the income and cost as the basic consideration, this study is based on the whole information dissemination system. By constructing the conceptual model and the system dynamics model, the paper studies the problem of CSR information disclosure and its efficiency. This paper analyzes the influencing factors and mechanism of CSR information disclosure system in enterprises, and puts forward some management suggestions to promote the improvement of CSR information disclosure. The main conclusions of this study are as follows: first, in order to make enterprises disclose CSR information, we need to meet three prerequisites, that is, there is asymmetric information, there is demand for CSR information, and the expected income is greater than the expected cost. Second, when the expected level of CSR information disclosure is greater than its information stock, the information acquisition coefficient of the enterprise will restrict the full play of its disclosure ability. The smaller the shielding coefficient and the forgetting coefficient, the greater the other coefficients are, but the marginal utility of coefficient improvement is decreasing. Therefore, when taking measures to improve the coefficient, all parties concerned should grasp the "degree". Thirdly, if the shielding coefficient and forgetting coefficient are less than 1, the level of CSR disclosure will always reach the expected level of external stakeholders when the other coefficient is greater than 0, but there will be great difference in time. In order to improve the CSR information disclosure system, we need to improve all the coefficients at the same time, and the improvement of the single coefficient is not obvious to the improvement of the system. Based on the above main conclusions, this study is divided into three levels, namely incentive level, restriction level, security level, put forward some suggestions to promote the improvement of CSR information disclosure, in order to provide some reference and help for the development of practice.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F270;N941.3

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