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本文以2010年至2014年间披露社会责任报告的A股上市公司为样本,从企业履行社会责任的质量出发,探讨了不同所有制企业社会责任履行质量对择时披露社会责任报告的影响。结果表明,社会责任履行质量越高时,国有企业倾向交易日披露,而非国有企业倾向于周末披露。进一步研究发现,供应商、客户及消费者权益责任及环境责任的履行质量是国有企业择时披露的重要原因,而非国有企业则重点基于员工责任和环境责任的履行质量选择披露时间。
This article takes the A-share listed companies that disclosed the social responsibility report from 2010 to 2014 as a sample. Based on the quality of the corporate social responsibility fulfillment, this article explores the impact of the quality of social responsibility fulfillment of different ownership enterprises on the disclosure of social responsibility report. The results show that the higher the quality of social responsibility performance, the state-owned enterprises tend to disclose on the trading day, rather than the state-owned enterprises tend to disclose on weekends. Further study found that the quality of supplier, customer and consumer rights and environmental performance of environmental performance of state-owned enterprises is an important reason for disclosure, while non-state-owned enterprises focus on employee responsibility and environmental responsibility to fulfill the quality of the choice of disclosure time.