An Empirical Research on Determinants of Corporate Social Responsibility Information Disclosure

被引：0

作者：

Zhu Jinfeng ^{[1
]}

Lan Xiaobei ^{[2
]}

机构：

[1] Xian Int Studies Univ, Sch Business, Xian 710128, Shaanxi, Peoples R China

[2] Taiyuan Univ Technol, Econ & Management Sch, Taiyuan 030001, Shanxi, Peoples R China

来源：

STATISTIC APPLICATION IN SCIENTIFIC AND SOCIAL REFORMATION | 2010年

关键词：

Corporate social responsibility; Information disclosure; Disclosure index; LEGITIMACY;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Analyzing 53 independent corporate social responsibility reports published by the listed companies from 2005 to 2007, this paper made an empirical research on factors influencing corporate social responsibility disclosure. The findings show that corporate size, industry attributes and corporate growth have significant effect on corporate social responsibility disclosure. Level of corporate social disclosure is improved with the increase of company size and growth. In addition, companies belonging to social responsibility-sensitive industries have a high level of CSR information disclosure. However, corporate profitability has no effect on CSR information disclosure.

引用

页码：1253 / +

页数：2

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