摘要
以社会责任相关理论为基础,从多个角度系统地实证研究媒体报道、法律环境与社会责任信息披露的动态关系,探寻企业外部治理因素的作用机理。研究结果显示:媒体负面报道对公司社会责任信息披露有显著的正相关影响;良好的法律环境,相应提高了社会责任的信息披露水平;在法律环境较好的地区,媒体报道对公司的监督效果增强,反映在社会责任信息披露质量的显著增强。
Based on the related theory of social responsibility, this paper systematically studies the dynamic relationship among media coverage, legal environment and social responsibility information disclosure from different angles, to seek the functional mechanism of corporate external factors. The results of empirical research show that, Media negative coverage has a significant positive influence on CSR information disclosure, and it＇ s helpful to improve the quality of CSR report. Good legal environment increases the level of CSR information disclosure. Media supervision is more effective in better legal environment, which reflected in the enhanced quality of CSR information disclosure.
出处
《贵州财经大学学报》
CSSCI
北大核心
2016年第5期71-79,共9页
Journal of Guizhou University of Finance and Economics
基金
教育部人文社科基金资助项目(12YJC790070)
四川省科技支撑计划(2015SZ0203)
四川省科技厅软科学项目(2015ZR0041)
成都市科技局软科学项目(2015-RK00-00015-ZF)
关键词
媒体报道
法律环境
社会责任
社会责任信息披露
media coverage
legal environment
social responsibility
social responsibility information disclosure
