Corporate Governance and Social Responsibility Information Disclosure

With a series of missing social responsibility events being exposed, the community begins to pay more attention to the fulfilling of corporate social responsibility. The environment of corporate governance and external oversight which corporate social responsibility fulfilling faces has significant changes. Based on social responsibility theory, stakeholder theory and agency theory, this article mainly researches how corporate governance influence social responsibility. This study aims at understanding the affecting factors of corporate social responsibility, and providing some guidance for social responsibility practice. This paper uses multiple regression method, selects 830 samples of listed companies by 2011 year panel data from Shanghai stock market, and researches how corporate governance influence social responsibility. Results show that: (1) Board size was significantly positively related to SDI. (2) CEO compensation and board size were significantly positively related to CSR.