摘要
20世纪70年代以来,企业社会责任信息披露一直是资本市场实证研究的热点问题之一。本文首先对社会责任信息披露测量方法进行了归纳与评析,然后围绕着社会责任信息披露实证研究中所关注的两个核心问题,即企业社会责任信息披露的影响因素及经济后果,系统梳理了国内外实证研究的主要成果。最后提出现有实证研究的局限,以及未来该领域的研究方向。
Since the 1970s, the corporate social responsibility information disclosure has been one of the hot topics on capital market research. This paper mainly discusses two problems that stakeholders concern, which are the influencing factors and the economic consequences of corporate social responsibility information disclosure.. There is also a retrospect on the empirical evidence of social responsibility information disclosure. In the end, the paper draw the limitations from these empirical studies and discusses future research opportunity in this field.
出处
《科学决策》
2009年第8期87-94,共8页
Scientific Decision Making
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)阶段性成果
关键词
企业社会责任
信息披露
影响因素
经济后果
corporate social responsibility
information disclosure
influencing factors
economic consequences
