摘要
基于合法性视角,采用2009～2011年润灵环球公布社会责任评级报告的A股上市公司作为研究样本,通过选取利益相关者合法性压力的代理变量,对我国上市公司社会责任信息披露的影响因素进行了实证研究,研究发现:国有企业或政治关联企业的社会责任信息披露指数较高;随着企业规模扩大和媒体关注度的提高,企业的社会责任信息披露指数显著增加;环境敏感型或消费者敏感型行业比其他行业的企业披露的社会责任信息指数要高。
Based on the perspective of legitimacy, the tests select 2009-2011 A-share listed companies which have social responsibility rating reports by RKS CSR Ratings as research sample. We made empirical tests on the influencing factors of listed companies＇ social responsibility information disclosure by selecting stakeholder＇s legitimacy pressure as proxy variables. The study finds that state-owned enterprise or politi- cal-associated enterprise has higher social responsibility information disclosure index. With the expansion of business scale and the increase of media attention, corporate social responsibility information disclosure index increases significantly. The environmental sensitive or consumer sensitive industry has higher disclo- sure index than other industries.
出处
《湖南大学学报（社会科学版）》
CSSCI
北大核心
2013年第4期56-62,共7页
Journal of Hunan University(Social Sciences)
基金
湖南省社科基金项目(2012YBA056)(2010YBB148)
关键词
企业社会责任
信息披露
合法性理论
利益相关者
social responsibility
corporate social disclosure
legitimacy theory
stakeholder theory
