论企业社会责任信息披露影响因素

陈文婕

论企业社会责任信息披露影响因素

引用本文：陈文婕.论企业社会责任信息披露影响因素[J].财经理论与实践,2010,(4):96-100

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作者	单位
陈文婕	（湖南大学工商管理学院，湖南长沙410082）

中文摘要:在建设和谐社会的宏观环境下，企业作为社会经济发展的主体，社会责任的履行情况受到越来越多的关注，企业社会责任信息披露也成为迫切需要研究的课题。本文以电煤水、食品饮料和石化塑行业的企业年报为对象搜集数据，构建企业社会责任信息披露指数以衡量企业社会责任信息披露水平，利用多元分析探寻我国企业社会责任信息披露的影响因素。

中文关键词:企业社会责任信息披露治理环境企业特征董事会独立性股权结构

Research on the Factors Influencing Corporate Social Disclosure

Abstract:In the macro-context of harmonious society building, enterprise, as the key player of socioeconomic development, its implementation of social responsibility is drawing increasing attention. Hence, the study of corporate social disclosure is urgent. The paper, based on the annual reports of electricity, coal and water industry, food and beverage industry together with petrochemical and plastic industry, designs corporate social disclosure index to measure the level of reported social information and explores the influence factors of Chinese corporate social disclosure through multivariate analysis.

keywords:Corporate Social Disclosure External Governance Firm Characteristics Board of Directors Independence Ownership Structure

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