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为提高我国企业社会责任信息披露质量,本文基于高阶理论探究企业社会责任信息披露的前置动因。并以2011-2013年连续发布社会责任报告的A股上市公司为样本,从高管团队的自然特征、教育特征和社会特征三个方面进行实证研究,研究发现:高管团队的平均年龄、学历水平和社会关联与企业社会责任信息披露显著正相关,而女性比例、工作职称对社会责任信息披露没有显著影响。本文在一定程度上证实了高管特征是企业社会责任信息披露的驱动因素之一。
In order to improve the quality of corporate social responsibility information disclosure in China, this paper explores the prerequisites of corporate social responsibility information disclosure based on high-order theory. Taking the A-share listed companies that publish social responsibility reports consecutively in 2011-2013 as an example, this paper conducts an empirical research on three aspects: the natural characteristics, educational features and social characteristics of the senior management team. The findings are as follows: the average age of senior management team, There was a significant positive correlation between level and social association and corporate social responsibility information disclosure, while female proportion and job title had no significant impact on social responsibility information disclosure. To a certain extent, this article confirms that the characteristics of senior management are one of the driving factors in the disclosure of corporate social responsibility information.