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文章在合规性理论的框架下,从公司治理的角度分析我国公司自愿披露社会责任信息的决定因素。基于2003年到2006年沪深两市石化塑胶业A股公司的实证研究发现:(1)国有控股股东在提高社会责任信息披露水平方面存在积极影响,尤其以国家股股东最明显;(2)董事会规模是改善公司社会责任信息披露水平的重要因素;(3)独立董事、监事会以及审计委员会的设立对社会责任信息披露有一定的促进作用;(4)年轻和高学历的高管有助于提升公司社会责任信息披露水平。本文为认识我国公司社会责任信息披露的决定因素提供了新的理论视角和经验证据,同时也为通过完善公司治理来促进我国公司社会责任信息披露提供了政策依据。
In the framework of the compliance theory, the article analyzes the determinants of the voluntary disclosure of social responsibility information in our country from the perspective of corporate governance. Based on the empirical research of A-share companies in petrochemical plastic industry in Shanghai and Shenzhen from 2003 to 2006, it is found that: (1) The state-owned controlling shareholders have a positive influence on improving the level of information disclosure of social responsibility, especially the state shareholders; (2) The size of the board of directors is an important factor in improving the level of corporate social responsibility information disclosure; (3) the establishment of independent directors, board of supervisors and audit committee can promote the disclosure of social responsibility information; (4) Young and highly educated executives can help Enhance corporate social responsibility information disclosure level. This article provides a new theoretical perspective and empirical evidence for understanding the determinants of corporate social responsibility information disclosure in our country. It also provides a policy basis for promoting corporate social responsibility information disclosure in China through perfecting corporate governance.