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。
Corporate Social Responsibility （CSR） has become one of the topics which interests a lot of social scholars in different fields. This paper integrates the single and unsystematic studies on CSR performance, report quality and governance mechanism done by former researchers. Based on the previous research results, this paper explores the mechanism of corpo- rate governance and adopts the listed companies in China as samples to conduct the empirical research. The results show that CSR governance mechanism, especially the cultural mechanism plays a partial mediating role, which suggests that CSR governance plays a crucial role in fostering the corporations to fulfill their social responsibilities and objectively and truly expose their social responsibility information.
作者
曾珍香
王梦雅
张早春
ZENG Zhen-xiang WANG Meng-ya ZHANG Zao-chun(School of Economics ＆ Management, Hebei University of Technology, Tianjin 300401)
出处
《软科学》
CSSCI
北大核心
2017年第10期66-70,共5页
Soft Science
基金
河北省社会科学基金项目(HB17GL024)
