组织合法性视角下的企业自愿性社会责任信息披露研究
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摘要
自20世纪90年代以来企业社会责任问题一直是理论界与实务界所关注的热点问题。政府、媒体、消费者及社会公众等利益相关者都期望企业在实现自身经济利益的同时，能够承担更多的社会责任。在此背景下，企业社会责任信息披露已成为企业不得不面对的工作。在企业社会责任信息披露发展过程中，从最初散落于企业年报中简单的文字信息披露，到目前大量的公司编制独立的社会责任报告和环境报告，可见企业对社会责任信息披露工作的重视程度正日益加强。这种现象是因为政府与监管机构的强制规定，还是由于企业自身的某种需求，亦或是消费者、媒体与公众等利益相关者的社会舆论压力导致？该问题无论从理论上还是实务上都是众说纷纭、未得出一致结论的复杂问题。
本文基于企业自愿性社会责任信息披露研究的主流理论—组织合法性理论，试图从本质上分析企业自愿性社会责任信息披露的动机，并实证检验企业自愿性社会责任信息披露的影响因素。从心理学上讲，需要产生动机，动机决定行为，行为产生后果。因此，在分析与检验企业自愿性社会责任信息披露动因的基础上，本文尝试检验企业自愿性社会责任信息披露能否给企业带来效应以及何种效应。具体地说，本文的研究主要围绕以下几个问题：（1）企业自愿性社会责任信息披露的现状与动机；（2）企业自愿性社会责任信息披露的影响因素；（3）企业自愿性社会责任信息披露的效应。
本文首先对我国企业社会责任信息披露制度环境进行梳理，在此基础上，基于合法性理论从本质上分析企业自愿性社会责任信息披露的动机。随后，通过对上市公司进行访谈和问卷调查相结合的研究方法，探究我国企业社会责任信息披露现状、原因及企业感知到的压力来源，并基于159份有效问卷数据进行了实证分析。其次，本文以我国深圳证券交易所中小板块民营上市公司为例，实证检验了企业自愿性社会责任信息披露的影响因素。再次，仍以深交所中小板民营上市公司为例，实证检验企业自愿性社会责任信息披露的社会效应与财务效应。最后，对全文所做的研究工作进行总结，给出研究结论，进而为完善与提高我国企业社会责任信息披露工作，给监管部门和上市公司提出相应的政策和建议。
具体各章内容如下：
第一章为导论。本章介绍论文的研究背景、研究意义、概念界定、研究思路与研究方法、论文框架结构与内容安排，及论文创新之处。
第二章为文献综述。本章对国内外有关社会责任信息披露动机、影响因素及效应的文献进行梳理和评述，总结现有研究的特点和不足，进而提出本文的研究方向。
第三章为制度背景与理论分析。本章主要包括两部分内容。其一，介绍企业社会责任信息披露的历史演进及近年来我国相应的制度环境发展和信息披露现状；其二，介绍合法性理论的来源与概念、组织合法性理论的基本内容和延伸，以及组织合法性视角下企业社会责任信息披露的管理层动机的实现。
第四章为实证研究设计。本章主要介绍企业社会责任信息披露的分类和指标，社会责任信息披露水平的度量，样本选取和数据来源，变量选择及研究方法，为后续实证研究做准备。
第五章为企业自愿性社会责任信息披露动机分析。本章采用访谈与问卷调查相结合的方式，分析目前我国企业关于社会责任及其信息披露的现状与压力来源，检验组织合法性理论是否能用来解释企业自愿性社会责任信息披露动机。通过访谈与问卷调查，本章得出以下结论：⑴企业规模、来自于监管部门的法律法规压力、媒体压力和非营利性组织或行业协会的压力与企业社会责任态度显著相关；⑵企业规模、来自于监管部门的法律法规压力和非营利性组织或行业协会的压力与企业社会责任战略显著相关；⑶企业规模、公众压力与企业社会责任信息披露总体概况显著相关；⑷来自于投资者及金融机构的压力和公众压力与企业感知到的社会责任信息披露受外因影响程度显著相关。
第六章为民营上市公司自愿性社会责任信息披露影响因素的实证分析。本章以截至2011年12月31日在深圳证券交易所中小板块上市的的民营上市公司为样本，运用相关分析和多元回归分析对我国民营上市公司自愿性社会责任信息披露的影响因素进行实证检验，具体内容包括研究假设、模型构建、实证检验及结果分析。对上市公司自愿性社会责任信息披露影响因素的研究结果表明，董事长与总经理两职合一、股权集中度、公司社会责任委员会的设置是企业自愿性社会责任信息披露数量的显著影响因素，资产负债率是企业自愿性社会责任信息披露质量的显著影响因素，但是对模型的解释力都非常有限。
第七章为民营上市公司自愿性社会责任信息披露效应的实证分析。本章以截至2011年12月31日在深圳证券交易所中小板块上市的的民营上市公司为样本，运用相关分析、回归分析、独立样本t检验等方法对我国民营上市公司自愿性社会责任信息披露的社会效应和财务效应进行实证检验，具体内容包括研究假设、模型构建、实证检验及结果分析。对上市公司自愿性社会责任信息披露效应的研究结果表明，企业自愿性社会责任信息披露数量和披露质量并没有给企业带来社会效应；而企业自愿性社会责任信息披露数量和披露质量却能为企业带来财务效应，其中信息披露质量与企业财务绩效显著正相关，信息披露数量与企业财务绩效显著负相关。
第八章为研究结论与建议。本章在对全文研究结论总结的基础上，提出相关建议，并指出论文研究不足之处及后续研究方向。
总体来看，论文在有关企业社会责任信息披露研究方面，与以往的研究相比，无论在理论框架还是在研究方法上，有如下创新：（1）本文基于国内学者很少采用，但在国外企业社会责任信息披露研究领域广泛采用的组织合法性理论，并结合我国企业实际情况采取访谈与问卷调查相结合的研究方法分析我国企业社会责任信息披露的现状与动机。（2）本文对上市公司社会责任信息披露水平的度量分别从信息披露数量和质量两方面来考量，弥补了单独从披露数量或披露质量考量难以反映公司社会责任信息披露的整体真实水平的缺陷。（3）我国以往的社会责任信息披露影响因素和效应研究未见到将强制性披露与自愿性披露分开研究的，本文删除了证交所强制要求发布独立社会责任报告的公司，只针对自愿性披露上市公司进行，有助于挖掘自愿性社会责任信息披露的真实动机。
论文的不足之处体现在：（1）本文民营上市公司自愿性社会责任信息披露影响因素和效应分析只选取了深交所中小板民营上市公司作为研究样本，样本应进一步扩大；受数据收集的限制，仅以一年的横截面数据进行了实证研究，没有进行跨年数据检验。（2）本文的问卷调查原本想针对民营上市公司发放，但由于问卷回收中客观存在的现实困难，只好扩大范围。如问卷调查的数据能与实证分析数据保持一致，研究结论可能会更具有效性和可靠性，研究结论的价值也会进一步提高。（3）组织合法性理论虽然目前在西方企业社会责任信息披露领域得到学术界普遍认可和经验支持，但由于我国与西方发达国家在文化、政治、经济等多方面存在很大差异，因此在应用该理论进行组织分析时，应充分结合我国企业实际进行分析，以提高研究结论的稳健性。
Issues relating to Corporate Social Responsibility (CSR) have become thehotspot topic in both theoretical and practical scopes since1990s. Government, media,customers, general public and all other stakeholders expect businesses undertake moresocial responsibilities in the meantime that businesses fulfill their economic needs.Under this background, disclosing corporate social responsibility informationgradually became the task that businesses must not elude. Disclosure format fromsimple descriptions with scattered words among annual reports in the early times, tostand-alone corporate social reports or environmental reports prepared by more andmore businesses nowadays, which can be seen that businesses pay much moreattention on it than before. The phenomena of progressively strengthen is because ofsupervision of the governments and the regulators, or in order to satisfy some kind ofbusinesses’ own needs, or due to pressures by stakeholders like customers, media,general public and so on? The issue is still with no consistent conclusion no matter intheoretical or practical scope.
The paper is based on the theory of legitimacy which is the mainstream ofcurrent voluntary corporate social responsibility information disclosures in overseasacademic research and tries to analyze the motivation of voluntary corporate socialdisclosures in substance and empirical examined the determinants of voluntarycorporate social disclosures. Psychology states that need bring motivation, motivationdetermines behavior, and behavior brings consequences. Therefore, under the basis ofanalyzing the motivation and determinants of corporate social disclosures, the papertries to examine the consequences of corporate social disclosures. In detailed saying,the paper mainly focuses on the following aspects:(1) the current status andmotivations of voluntary corporate social disclosures;(2) the determinants ofvoluntary corporate social disclosures;(3) the consequences of voluntary corporatesocial disclosures.
On the basis of combing the institutional environment for corporate socialdisclosures in China in the first, the paper analyzes the motives of voluntary corporatesocial disclosure essentially in view of legitimacy theory. Followed by researchmethod of interviews and surveys, the paper explores the current status and reasons of corporate social disclosures and the source of pressures which corporate perceives,then, the paper conducts an empirical analysis according to159valid surveys. Next,the paper empirically examined the determinants of voluntary corporate socialdisclosures by using the private companies listed in Small and medium EnterpriseBoard, Shenzhen Stock Exchange as examples, followed by the empiricalexamination of social and financial effects of voluntary corporate social disclosures.In the end, the paper summaries and concludes for the overall study, and proposessuggestions for regulatory bodies and listed companies in order to perfect andimprove corporate social disclosures in China.
The paper is devided into eight chapters as follows:
Chapter one is introduction. This chapter introduces the research background,research meaningfulness, the definition of key concepts, research idea and methods,the framkwork and the sturcutre of the whole paper, and some innovation of the paper.
Chapter two is literature review. This chapter reviewes domestic and overseasacademic researches on motivations, determinants and consequences of corporatesocial disclosures in recent years, and then, summaries the features and theshortcomings for current researches, therefore, put forward the research direction ofthe paper.
Chapter three is institutional background and theoretical analysis. This chaptermainly devided into two parts: firstly, the historical evolution of corporate socialdisclsores and the peculiar institutional background of China are introduced; secondly,the oringin and the concept of legitimacy theory, the basic and extensive contents oforganizational legitimacy and the maganerial motives for corporate social disclosruresfrom the perspecticve of organizational legitimacy are discussed.
Chapter four is design of positive research. This chapter is prepared forsubsequent empirical study and mainly introduces the classifications and indicatorsfor corporate social disclosrures, the measurement of corporate social disclosrures, theselection of research samples and the souces of data, the selection of variables andresearch methods.
Chapter five is the analysis of motivations of corporate social disclosrures. Thischapter adopts the methods of interviews and suverys, analyzes the current situations and sources of pressures of corporate social disclosrures in China, examined whethercorporate social disclosrures can be explained by organizational legitimacy theory.Conclusions are drawn from the survey part:(1) corporate size, legislative pressuresby regulatory bodies, media pressure and pressures from non-profit organizationsincluding industrial associations are significantly correlated with corporate socialresponsibility attitude;(2) corporate size, legislative pressures by regulatory bodiesand the pressures from non-profit organizations including industrial associations aresignificantly correlated with corporate social responsibility strategy;(3) corporate sizeand public pressure are significantly correlated with general corporate socialdisclosures;(4) pressures from investors and financial institutions and public pressureare significantly correlated with the extent of corporate social disclosures thatinfluenced by external factors.
Chapter six is the empirical study of determinats of voluntary corporate socialdisclosures. This chapter empirically examines the determinats of voluntary corporatesocial disclosures by using correlation method and regression method, and takes theprivate companies listed in Small and medium Enterprise Board, Shenzhen StockExchange as examples. The detail content of this chapter includes, researchassumpations, structure of models, empirical emxaminations and result analysis. Theempirical study of the determinants of voluntary corporate social disclosures showsthat the combination of Chairman and CEO, shareholder concentration and theestablishment of corporate social responsibility committee are significantly correlatedwith voluntary corporate social disclosure quantity; asset to liability ratio issignificantly correlated with corporate social disclosure quality with limitedexplanatory power to the model.
Chapter seven is the effects of voluntary corporate social disclosures. Thischapter empirically examines the social and financial effects of voluntary corporatesocial disclosures by using method of correlation, regression and t-test of independentsamples, and takes the private companies listed in Small and medium EnterpriseBoard, Shenzhen Stock Exchange as examples. The empirical study of the effects ofvoluntary corporate social disclosures shows that neither disclosure quantity ordisclosure quality can bring social effect to the company; but yet, both disclosure quantity and disclosure quality have financial effects to the company in the mannerthat disclosure quality positively correlated with corporate financial performance,while disclosure quantity negatively correlated with it.
Chapter eight is the conclusions and suggestions. Based on the the overallconculsions made by the paper, some suggestions are brought forward in this chapter,and followed by the limitations and further research directions of the study.
Generally speaking, the study makes some innovations in the following aspectscompared to past theoretical framework and research methods in corporate socialdisclosure research field in China:(1) The paper is based on organizational legitimacytheory which is the dominant theory of corporate social disclosure research field inoverseas, and uses interviews and surveys to analyze the current situations andmotivations of corporate social disclosures in China, the theory is rarely to find indomestic academic corporate social disclosure research field and methods ofinterviews and surveys are also rarely to find in domestic research.(2) The valuationof the level of corporate social disclosure is divided into two parts—disclosurequantity and disclosure quality, since it can not bring a complete and reliableassessment of the level of corporate social disclosure by only considering disclosurequantity or disclosure quality.(3) The empirical examination of the determinants andthe effects of corporate social disclosures in the study excludes the companies whichare compulsory issue of corporate social reports required by Shenzhen StockExchange. That means, the study only focus on voluntary companies which disclosecorporate social responsibility information, since it is helpful to explore the realmotives of disclosing corporate social responsibility information by separatingcompulsory disclosing and voluntary disclosing.
The limitations of the paper includes:(1) The empirical examination of thedeterminants and the effects of corporate social disclosures only selects the privatecompanies listed in Small and medium Enterprise Board, Shenzhen Stock Exchangeas examples, the research samples should be enlarged in further study; underrestrictions of acquisition of data, the study only uses one year data for empiricalexamination.(2) The suverys are oringinally developed to private listed companies,but because of the objective difficulties in collection of the surveys, the suvey targets are then broadend. If the suvery targets and the empirical study samples were thesame, the value of the conclusions would be progressively improved.(3) Althoughorganizational legitimacy theory is commonly accepted and supported by empiricalenvidence in overseas corporate social disclosure research field, due to the differenceson culture, politics and economy between China and foreign contries, it should becarefully combined with real situations in China when introduce the theory in order toimprove the robustness of conclusions.
本文基于企业自愿性社会责任信息披露研究的主流理论—组织合法性理论，试图从本质上分析企业自愿性社会责任信息披露的动机，并实证检验企业自愿性社会责任信息披露的影响因素。从心理学上讲，需要产生动机，动机决定行为，行为产生后果。因此，在分析与检验企业自愿性社会责任信息披露动因的基础上，本文尝试检验企业自愿性社会责任信息披露能否给企业带来效应以及何种效应。具体地说，本文的研究主要围绕以下几个问题：（1）企业自愿性社会责任信息披露的现状与动机；（2）企业自愿性社会责任信息披露的影响因素；（3）企业自愿性社会责任信息披露的效应。
本文首先对我国企业社会责任信息披露制度环境进行梳理，在此基础上，基于合法性理论从本质上分析企业自愿性社会责任信息披露的动机。随后，通过对上市公司进行访谈和问卷调查相结合的研究方法，探究我国企业社会责任信息披露现状、原因及企业感知到的压力来源，并基于159份有效问卷数据进行了实证分析。其次，本文以我国深圳证券交易所中小板块民营上市公司为例，实证检验了企业自愿性社会责任信息披露的影响因素。再次，仍以深交所中小板民营上市公司为例，实证检验企业自愿性社会责任信息披露的社会效应与财务效应。最后，对全文所做的研究工作进行总结，给出研究结论，进而为完善与提高我国企业社会责任信息披露工作，给监管部门和上市公司提出相应的政策和建议。
具体各章内容如下：
第一章为导论。本章介绍论文的研究背景、研究意义、概念界定、研究思路与研究方法、论文框架结构与内容安排，及论文创新之处。
第二章为文献综述。本章对国内外有关社会责任信息披露动机、影响因素及效应的文献进行梳理和评述，总结现有研究的特点和不足，进而提出本文的研究方向。
第三章为制度背景与理论分析。本章主要包括两部分内容。其一，介绍企业社会责任信息披露的历史演进及近年来我国相应的制度环境发展和信息披露现状；其二，介绍合法性理论的来源与概念、组织合法性理论的基本内容和延伸，以及组织合法性视角下企业社会责任信息披露的管理层动机的实现。
第四章为实证研究设计。本章主要介绍企业社会责任信息披露的分类和指标，社会责任信息披露水平的度量，样本选取和数据来源，变量选择及研究方法，为后续实证研究做准备。
第五章为企业自愿性社会责任信息披露动机分析。本章采用访谈与问卷调查相结合的方式，分析目前我国企业关于社会责任及其信息披露的现状与压力来源，检验组织合法性理论是否能用来解释企业自愿性社会责任信息披露动机。通过访谈与问卷调查，本章得出以下结论：⑴企业规模、来自于监管部门的法律法规压力、媒体压力和非营利性组织或行业协会的压力与企业社会责任态度显著相关；⑵企业规模、来自于监管部门的法律法规压力和非营利性组织或行业协会的压力与企业社会责任战略显著相关；⑶企业规模、公众压力与企业社会责任信息披露总体概况显著相关；⑷来自于投资者及金融机构的压力和公众压力与企业感知到的社会责任信息披露受外因影响程度显著相关。
第六章为民营上市公司自愿性社会责任信息披露影响因素的实证分析。本章以截至2011年12月31日在深圳证券交易所中小板块上市的的民营上市公司为样本，运用相关分析和多元回归分析对我国民营上市公司自愿性社会责任信息披露的影响因素进行实证检验，具体内容包括研究假设、模型构建、实证检验及结果分析。对上市公司自愿性社会责任信息披露影响因素的研究结果表明，董事长与总经理两职合一、股权集中度、公司社会责任委员会的设置是企业自愿性社会责任信息披露数量的显著影响因素，资产负债率是企业自愿性社会责任信息披露质量的显著影响因素，但是对模型的解释力都非常有限。
第七章为民营上市公司自愿性社会责任信息披露效应的实证分析。本章以截至2011年12月31日在深圳证券交易所中小板块上市的的民营上市公司为样本，运用相关分析、回归分析、独立样本t检验等方法对我国民营上市公司自愿性社会责任信息披露的社会效应和财务效应进行实证检验，具体内容包括研究假设、模型构建、实证检验及结果分析。对上市公司自愿性社会责任信息披露效应的研究结果表明，企业自愿性社会责任信息披露数量和披露质量并没有给企业带来社会效应；而企业自愿性社会责任信息披露数量和披露质量却能为企业带来财务效应，其中信息披露质量与企业财务绩效显著正相关，信息披露数量与企业财务绩效显著负相关。
第八章为研究结论与建议。本章在对全文研究结论总结的基础上，提出相关建议，并指出论文研究不足之处及后续研究方向。
总体来看，论文在有关企业社会责任信息披露研究方面，与以往的研究相比，无论在理论框架还是在研究方法上，有如下创新：（1）本文基于国内学者很少采用，但在国外企业社会责任信息披露研究领域广泛采用的组织合法性理论，并结合我国企业实际情况采取访谈与问卷调查相结合的研究方法分析我国企业社会责任信息披露的现状与动机。（2）本文对上市公司社会责任信息披露水平的度量分别从信息披露数量和质量两方面来考量，弥补了单独从披露数量或披露质量考量难以反映公司社会责任信息披露的整体真实水平的缺陷。（3）我国以往的社会责任信息披露影响因素和效应研究未见到将强制性披露与自愿性披露分开研究的，本文删除了证交所强制要求发布独立社会责任报告的公司，只针对自愿性披露上市公司进行，有助于挖掘自愿性社会责任信息披露的真实动机。
论文的不足之处体现在：（1）本文民营上市公司自愿性社会责任信息披露影响因素和效应分析只选取了深交所中小板民营上市公司作为研究样本，样本应进一步扩大；受数据收集的限制，仅以一年的横截面数据进行了实证研究，没有进行跨年数据检验。（2）本文的问卷调查原本想针对民营上市公司发放，但由于问卷回收中客观存在的现实困难，只好扩大范围。如问卷调查的数据能与实证分析数据保持一致，研究结论可能会更具有效性和可靠性，研究结论的价值也会进一步提高。（3）组织合法性理论虽然目前在西方企业社会责任信息披露领域得到学术界普遍认可和经验支持，但由于我国与西方发达国家在文化、政治、经济等多方面存在很大差异，因此在应用该理论进行组织分析时，应充分结合我国企业实际进行分析，以提高研究结论的稳健性。
Issues relating to Corporate Social Responsibility (CSR) have become thehotspot topic in both theoretical and practical scopes since1990s. Government, media,customers, general public and all other stakeholders expect businesses undertake moresocial responsibilities in the meantime that businesses fulfill their economic needs.Under this background, disclosing corporate social responsibility informationgradually became the task that businesses must not elude. Disclosure format fromsimple descriptions with scattered words among annual reports in the early times, tostand-alone corporate social reports or environmental reports prepared by more andmore businesses nowadays, which can be seen that businesses pay much moreattention on it than before. The phenomena of progressively strengthen is because ofsupervision of the governments and the regulators, or in order to satisfy some kind ofbusinesses’ own needs, or due to pressures by stakeholders like customers, media,general public and so on? The issue is still with no consistent conclusion no matter intheoretical or practical scope.
The paper is based on the theory of legitimacy which is the mainstream ofcurrent voluntary corporate social responsibility information disclosures in overseasacademic research and tries to analyze the motivation of voluntary corporate socialdisclosures in substance and empirical examined the determinants of voluntarycorporate social disclosures. Psychology states that need bring motivation, motivationdetermines behavior, and behavior brings consequences. Therefore, under the basis ofanalyzing the motivation and determinants of corporate social disclosures, the papertries to examine the consequences of corporate social disclosures. In detailed saying,the paper mainly focuses on the following aspects:(1) the current status andmotivations of voluntary corporate social disclosures;(2) the determinants ofvoluntary corporate social disclosures;(3) the consequences of voluntary corporatesocial disclosures.
On the basis of combing the institutional environment for corporate socialdisclosures in China in the first, the paper analyzes the motives of voluntary corporatesocial disclosure essentially in view of legitimacy theory. Followed by researchmethod of interviews and surveys, the paper explores the current status and reasons of corporate social disclosures and the source of pressures which corporate perceives,then, the paper conducts an empirical analysis according to159valid surveys. Next,the paper empirically examined the determinants of voluntary corporate socialdisclosures by using the private companies listed in Small and medium EnterpriseBoard, Shenzhen Stock Exchange as examples, followed by the empiricalexamination of social and financial effects of voluntary corporate social disclosures.In the end, the paper summaries and concludes for the overall study, and proposessuggestions for regulatory bodies and listed companies in order to perfect andimprove corporate social disclosures in China.
The paper is devided into eight chapters as follows:
Chapter one is introduction. This chapter introduces the research background,research meaningfulness, the definition of key concepts, research idea and methods,the framkwork and the sturcutre of the whole paper, and some innovation of the paper.
Chapter two is literature review. This chapter reviewes domestic and overseasacademic researches on motivations, determinants and consequences of corporatesocial disclosures in recent years, and then, summaries the features and theshortcomings for current researches, therefore, put forward the research direction ofthe paper.
Chapter three is institutional background and theoretical analysis. This chaptermainly devided into two parts: firstly, the historical evolution of corporate socialdisclsores and the peculiar institutional background of China are introduced; secondly,the oringin and the concept of legitimacy theory, the basic and extensive contents oforganizational legitimacy and the maganerial motives for corporate social disclosruresfrom the perspecticve of organizational legitimacy are discussed.
Chapter four is design of positive research. This chapter is prepared forsubsequent empirical study and mainly introduces the classifications and indicatorsfor corporate social disclosrures, the measurement of corporate social disclosrures, theselection of research samples and the souces of data, the selection of variables andresearch methods.
Chapter five is the analysis of motivations of corporate social disclosrures. Thischapter adopts the methods of interviews and suverys, analyzes the current situations and sources of pressures of corporate social disclosrures in China, examined whethercorporate social disclosrures can be explained by organizational legitimacy theory.Conclusions are drawn from the survey part:(1) corporate size, legislative pressuresby regulatory bodies, media pressure and pressures from non-profit organizationsincluding industrial associations are significantly correlated with corporate socialresponsibility attitude;(2) corporate size, legislative pressures by regulatory bodiesand the pressures from non-profit organizations including industrial associations aresignificantly correlated with corporate social responsibility strategy;(3) corporate sizeand public pressure are significantly correlated with general corporate socialdisclosures;(4) pressures from investors and financial institutions and public pressureare significantly correlated with the extent of corporate social disclosures thatinfluenced by external factors.
Chapter six is the empirical study of determinats of voluntary corporate socialdisclosures. This chapter empirically examines the determinats of voluntary corporatesocial disclosures by using correlation method and regression method, and takes theprivate companies listed in Small and medium Enterprise Board, Shenzhen StockExchange as examples. The detail content of this chapter includes, researchassumpations, structure of models, empirical emxaminations and result analysis. Theempirical study of the determinants of voluntary corporate social disclosures showsthat the combination of Chairman and CEO, shareholder concentration and theestablishment of corporate social responsibility committee are significantly correlatedwith voluntary corporate social disclosure quantity; asset to liability ratio issignificantly correlated with corporate social disclosure quality with limitedexplanatory power to the model.
Chapter seven is the effects of voluntary corporate social disclosures. Thischapter empirically examines the social and financial effects of voluntary corporatesocial disclosures by using method of correlation, regression and t-test of independentsamples, and takes the private companies listed in Small and medium EnterpriseBoard, Shenzhen Stock Exchange as examples. The empirical study of the effects ofvoluntary corporate social disclosures shows that neither disclosure quantity ordisclosure quality can bring social effect to the company; but yet, both disclosure quantity and disclosure quality have financial effects to the company in the mannerthat disclosure quality positively correlated with corporate financial performance,while disclosure quantity negatively correlated with it.
Chapter eight is the conclusions and suggestions. Based on the the overallconculsions made by the paper, some suggestions are brought forward in this chapter,and followed by the limitations and further research directions of the study.
Generally speaking, the study makes some innovations in the following aspectscompared to past theoretical framework and research methods in corporate socialdisclosure research field in China:(1) The paper is based on organizational legitimacytheory which is the dominant theory of corporate social disclosure research field inoverseas, and uses interviews and surveys to analyze the current situations andmotivations of corporate social disclosures in China, the theory is rarely to find indomestic academic corporate social disclosure research field and methods ofinterviews and surveys are also rarely to find in domestic research.(2) The valuationof the level of corporate social disclosure is divided into two parts—disclosurequantity and disclosure quality, since it can not bring a complete and reliableassessment of the level of corporate social disclosure by only considering disclosurequantity or disclosure quality.(3) The empirical examination of the determinants andthe effects of corporate social disclosures in the study excludes the companies whichare compulsory issue of corporate social reports required by Shenzhen StockExchange. That means, the study only focus on voluntary companies which disclosecorporate social responsibility information, since it is helpful to explore the realmotives of disclosing corporate social responsibility information by separatingcompulsory disclosing and voluntary disclosing.
The limitations of the paper includes:(1) The empirical examination of thedeterminants and the effects of corporate social disclosures only selects the privatecompanies listed in Small and medium Enterprise Board, Shenzhen Stock Exchangeas examples, the research samples should be enlarged in further study; underrestrictions of acquisition of data, the study only uses one year data for empiricalexamination.(2) The suverys are oringinally developed to private listed companies,but because of the objective difficulties in collection of the surveys, the suvey targets are then broadend. If the suvery targets and the empirical study samples were thesame, the value of the conclusions would be progressively improved.(3) Althoughorganizational legitimacy theory is commonly accepted and supported by empiricalenvidence in overseas corporate social disclosure research field, due to the differenceson culture, politics and economy between China and foreign contries, it should becarefully combined with real situations in China when introduce the theory in order toimprove the robustness of conclusions.
引文
①证券时报网，中国上市公司社会责任信息披露研究报告（2012）[EB/OL].(2012-08-17)[2012-12-20]http://news.stcn.com/content/2012-08/17/content_6638556.htm
①WBCSD, January2000, Corporate social responsibility: Making good business sense,http://www.wbcsd.org/Pages/EDocument/EDocumentDetails.aspx?ID=83&NoSearchContextKey=true
②The World Bank，October2003, Regional Corporate social responsibility Conference,http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/01/22/000020953_20080122140848/Rendered/PDF/421840csrconfe1lusions100301PUBLIC1.pdf
①2006年12月20日，中国远洋集团发布《2005年度可持续发展报告》，该报告是世界上第一份按照GRI2006版指南编写的报告。
②2006年3月10日，国家电网公司发布《2005年社会责任报告》，这是中央企业正式发布的第一份社会责任报告，标志着中央企业开始融入自觉履行社会责任并对外披露相关信息的世界潮流。
①资料来源：《中国上市公司社会责任信息披露研究报告（2012）》（摘要），www.p5w.net
①孙卜雷，廖宗魁.2011年民营上市公司研究报告[C].中国民营经济发展报告No.9(2011-2012)
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①WBCSD, January2000, Corporate social responsibility: Making good business sense,http://www.wbcsd.org/Pages/EDocument/EDocumentDetails.aspx?ID=83&NoSearchContextKey=true
②The World Bank，October2003, Regional Corporate social responsibility Conference,http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/01/22/000020953_20080122140848/Rendered/PDF/421840csrconfe1lusions100301PUBLIC1.pdf
①2006年12月20日，中国远洋集团发布《2005年度可持续发展报告》，该报告是世界上第一份按照GRI2006版指南编写的报告。
②2006年3月10日，国家电网公司发布《2005年社会责任报告》，这是中央企业正式发布的第一份社会责任报告，标志着中央企业开始融入自觉履行社会责任并对外披露相关信息的世界潮流。
①资料来源：《中国上市公司社会责任信息披露研究报告（2012）》（摘要），www.p5w.net
①孙卜雷，廖宗魁.2011年民营上市公司研究报告[C].中国民营经济发展报告No.9(2011-2012)
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