Research on the Influential Factors of CSR Information Disclosure

被引：0
|
作者：
Yuan Yun [1 ]
机构：
[1] SW Univ Nationalities, Sch Management, Chengdu 610041, Peoples R China
来源：
PROCEEDINGS OF 2010 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING | 2010年
关键词：
CSR (Corporate Social Responsibility); Influential factors; Information disclosure; Corporate governance; LEGITIMACY;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The paper empirically researched on relationship between influential factors and CSR information disclosure based on the CSRDI (Corporate Social Responsibility Disclosure Index). The paper selects A-share companies listed in Shanghai and Shenzhen Stock Exchanges in 2007 as a sample. The results show that the corporation size, corporation performance and industry significantly and positively affect the disclosure of CSR information, while the ratio of independent directors and the structure of management are not decisive elements.
引用
收藏
页码：211 / 217
页数：7
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