中国上市公司社会责任信息披露效应的实证研究
摘要
企业社会责任问题一直是理论界与实务界关注的热点话题。现实中,消费者、公众以及政府等利益相关者都期望企业能够在谋取经济利益的同时,主动承担社会责任。与之相应的,企业也已经意识到了主动承担社会责任的必要性,承认企业对社会负有不可推卸的责任,近年来,越来越多的企业开展了社会责任活动。实务界对企业社会责任问题的重视,也促使更多的学者对企业社会责任问题展开深入的理论研究,而社会责任信息披露就是其中一个主要研究内容。当前,有关社会责任信息披露的研究主要涉及了披露动因、信息质量评价等,但还没有学者系统研究过社会责任信息披露的效应,对于披露效应的理解处于模糊、定义不清的状态。而企业只有深刻了解披露社会责任信息所能产生的正向效应,才能更加积极的从事社会责任活动。
本文从企业社会责任信息披露的主要原因出发,以利益相关者理论为理论基础,研究中国上市公司社会责任信息披露效应。在理论分析部分,本文提出社会责任信息披露效应受披露动因、披露对象以及披露行动这三个因素的影响,其中,动因支配着效应,而对象和行动是实现该效应的保障。基于利益相关者理论以及前人研究成果,本文确定合法性动因和资源性动因是企业披露社会责任信息的主要动因,确定利益相关者为披露对象,此外,本文提出的披露行动涉及了披露方式、披露内容和披露程度三个方面。通过分析社会责任信息披露效应的实现机理,本文确定了两种社会责任信息披露效应：缓解外部压力和提高企业绩效。之后,本文采用主成分分析方法、独立样本T检验、多元线性回归分析方法等多种统计分析方法对披露效应做了实证检验。
具体各章内容如下：
第一章是绪论。本章介绍论文的研究背景、研究意义、概念界定、研究思路与方法、研究框架与主要内容,以及论文的创新之处。
第二章是文献综述与理论分析。在文献综述部分,本章对社会责任信息披露的计量方法、企业披露社会责任信息的动因以及现有关于披露效应的研究做了综述性梳理。之后,对以上研究作了相关评述,在此基础上,提出了社会责任信息披露效应及其实现过程。在理论分析部分,本章提出社会责任信息披露效应受披露动因、披露对象以及披露行动这三种因素影响。披露动因包括了合法性动因和资源性动因,披露动因主导披露效应,披露效应是披露动因的外在体现,相应的,本章确定的社会责任信息披露效应是缓解企业外部压力和提高企业绩效。此外,动因与效应的关系还受到了对象和行动的影响,本章确定的社会责任信息披露对象是利益相关者,披露行动包括了披露方式、披露内容以及披露程度三个方面,对象是否明确、行动是否合理影响披露效应的实现。
第三章是研究设计与描述统计。本章首先对社会责任信息披露和披露效应这两个概念作了细致阐释,对于社会责任信息披露,本章明确提出了社会责任信息披露形式、披露内容以及披露程度的具体含义,在此基础上,确定了衡量社会责任信息披露的变量。对于披露效应,本章给出了具体定义,提出要研究的社会责任信息披露效应是缓解企业外部压力、提高企业绩效,并确定了反映这两类效应的替代变量。最后,对我国上市公司社会责任信息披露状况作了基本描述性统计。
第四章是中国上市公司社会责任信息披露形式的效应分析。首先,确定了社会责任信息披露的两种主要形式——年报和专门社会责任报告。其次,提出有关社会责任信息披露形式效应的研究假设。之后,为了说明社会责任信息披露形式的效应,分别进行单变量分析和回归分析,进而分析哪种披露形式更有利于实现披露效应。
第五章是中国上市公司社会责任信息披露内容的效应分析。本章是在上一章基础上,进一步对社会责任信息披露内容效应展开分析,基于利益相关者理论,将所披露的社会责任信息分为六大类,研究企业披露的各类社会责任信息是否都有利于实现披露效应,在此基础上,按照契约关系将利益相关者分为强契约关系利益相关者和弱契约关系利益相关者,研究企业向哪类利益相关者披露社会责任信息更有利于实现披露效应。
第六章是中国上市公司社会责任信息披露程度的效应分析。本章计划将各类社会责任信息披露内容得分简单加总,得出上市公司社会责任信息披露总分,以该总分高低来反应社会责任信息披露程度的大小,进而通过独立样本T检验以及多元线性回归分析,研究社会责任信息披露程度对外部压力、企业绩效的影响。
第七章是中国上市公司社会责任信息披露的总体效应模型。为使企业科学有效的披露社会责任信息,就应该建立一个具有可操作性的社会责任信息披露总体效应模型。本章以各类社会责任内容变量的标准化系数为权重,对各类社会责任信息披露内容进行得分加总,得出修正后的上市公司社会责任信息披露总分,进而确定社会责任信息披露的总体效应模型,验证该总体效应模型是否更有利于实现社会责任信息披露效应。
第八章是结论与建议。本章从披露形式、披露内容以及披露程度三个方面总结全文,得出研究结论。此外,为上市公司科学合理的披露社会责任信息给出建议,为监管部门更好的监督管理社会责任信息披露活动提出政策性建议。
论文的创新点主要体现在：(1)本文从企业社会责任信息披露的动因出发,提出了社会责任信息披露效应及其影响因素,构建一个社会责任信息披露效应的理论分析框架。(2)从披露形式、披露内容和披露程度三方面衡量社会责任信息披露,系统检验了社会责任信息披露的效应,使得研究更全面、细致。(3)在系统研究了社会责任信息披露的形式效应、内容效应以及程度效应之后,确定了各类社会责任信息权重,进而构建社会责任信息披露总体效应模型。
论文的局限性体现在：(1)受到数据收集的限制,本文仅以上市公司一年的横截面数据为样本进行了实证研究,而没有进行跨年度的统计分析。(2)在理论与实证分析中,仅考虑了社会责任信息披露对企业产生的效应,而没有考虑这种效应是否会促进企业继续披露社会责任信息。
Corporate Social Responsibility is a hot topic in theory and practice. In reality, consumers, public, government and other stakeholders expect companies to take on its social responsibility besides seeking profit. Accordingly, the company has also realized the necessity for lead with social responsibility, and recognize the inescapable responsibility to society, in recent years, more and more enterprises engage in social responsibility activities. Reality's emphases on Corporate Social Responsibility encourage more scholars to research on corporate social responsibility issues, and Corporate Social Responsibility Disclosure (CSRD) is one of the main contents. At present, Research about Corporate Social Responsibility Disclosure (CSRD) involves the drivers of CSRD, information quality evaluation and so on, but there is little research about CSRD's effect, the understanding of disclosure effect is ambiguous and unclear. Only by deep understanding the positive effects of CSRD can company engage in social responsibility activities more actively.
This paper set out from the drivers of CSRD, and base on stakeholder theory, and research on CSRD effect of Chinese listed companies. In the theoretical analysis part, this paper pointed out that the effect of CSRD is influenced by the disclosure drivers, disclosure object and disclosure action, meanwhile, the drivers dominate the effect of motivation, and the objects and the actions are the protection to achieve the effect. Based on stakeholder theory and previous research results, this paper ascertain the legitimacy and resources-based are the reason of CSRD, and stakeholder is the disclosure object, in addition, the disclosure involves disclosure form, disclosure content and disclosure level. By analyzing the rtlinux of CSRD, This paper identifies two kinds of CSRD effect: relieve pressure and improve performance. After, this paper use principal component analysis, independent samples T test, multiple linear regression analysis and other statistical analysis method to do empirical test.
The paper is divided into eight chapters:
The first chapter is introduction. This chapter's main content is introduce the whole paper briefly, including the research background, research value, research methods, research train of thought and innovation, as well as the structure and organization of the paper.
The second chapter is the literature review and theoretical analysis. In the literature review section, this chapter make a review about CSRD's Measurement method, drivers of CSRD, existing research of CSRD effect and perspective them.On that basis, this chapter gives the implementation procedure chart of CSRD effect. In the theoretical analysis section, this paper propose that CSRD effect is influenced by the disclosure drivers, disclosure object and disclosure action. Disclosure drivers include legality motivation and resources motivation, and disclosure drivers dominate disclosure effect, disclosure effect is the outlook of disclosure drivers, corresponding,this chapter identifies two kinds of CSRD effect: relieve pressure and improve performance. Besides, the relationship between disclosure drivers and disclosure effect is influenced by disclosure object and disclosure action. So the stakeholder is the disclosure object, and the disclosure action contains disclosure form, disclosure content and disclosure level, the object is clearly or not and the action is reasonable or not will influence the implementation procedure of CSRD effect.
The third Chapter is empirical analysis design. First, this chapter explained the concept of CSRD and effect. For CSRD, this article clearly illustrate specific meaning of disclosure form, disclosure content and disclosure level, basis on this, make sure the variable to evaluate at corporate social responsibility information. Also, this chapter makes a definition on CSRD effect and ascertains the variable to evaluate it. Finally, make basic descriptive statistics on CSRD of Chinese listed companies.
The forth Chapter is going to analysis the effect of CSRD form with Chinese listed companies. First, this chapter two form of CSRD, they are annual report and corporate social responsibility report. Second, propose the research hypothesis about the disclosure form's effect. Finally, do the single variable analysis and regression analysis in order to explain CSRD form's effect, and then to analysis which kind of disclosure form is more effective.
The fifth Chapter is going to analysis the effect of CSRD content with Chinese listed companies. Based on the last chapter, this chapter makes a further step to analysis the effect of CSRD content. According to stakeholder theory, this chapter divides social responsibility information into six categories in order to analysis whether each kind of such information is conducive to disclosure effect, and classify stakeholders in to strong relationship stakeholders and weak relationship stakeholders based on contract in order to analysis which group's disclosure effect more bigger.
The sixth Chapter is going to analysis the effect of CSRD level with Chinese listed companies. This chapter plans to simple sum the score of all kinds of social responsibility information, and gets the total score of CSRD as disclosure level. Finally, this chapter use principal component analysis, independent sample T test and multi-line regression analysis to make empirical test on disclosure level's effect.
The seventh Chapter is going to ascertain the total effect model of CSRD. In order to make the company effectively disclose corporate social responsibility information, establish an operability CSRD model is necessary. This Chapter uses the standardized regression coefficients of the disclosure content variables as weighting coefficient, and sums the score in order to ascertain the total effect model of CSRD.
The eighth chapter is conclusions and suggestions. In this part,Ⅰsummarize and elaborate the main conclusions about the effect of CSRD, and then give some suggestions to our country's listed companies, and hope such suggestions is useful for company's CSR activities, also, give some advices to supervise authorities and some other parties, hope such advices can help the supervise authorities to make more effective CSR laws.
The innovations are mainly embodied in the following aspects:(1)This paper set out from the drivers of Corporate Social Responsibility Disclosure; propose Corporate Social Responsibility Disclosure's effect and its influence factors. Construct a theoretical framework about corporate social responsibility disclosure effect. (2)Make an comprehensive measurement of social responsibly information disclosure from disclosure form, disclosure content and disclosure level. (3) After systematically analysis the effect of disclosure form, disclosure content and disclosure level, ascertain the weight of disclosure contents, and sums the score in order to ascertain the total effect model of CSRD.
The limitations of this study include:(1) Because of the limitation of data collection, the paper only analysis the listed company's one year cross-sectional, and don't do multi-year statistic analysis.(2) During the theory and empirical analysis, this paper only consider the CSRD's effect on company, but don't consider whether such effect will support company to continue disclosure corporate social responsibility activities.
本文从企业社会责任信息披露的主要原因出发,以利益相关者理论为理论基础,研究中国上市公司社会责任信息披露效应。在理论分析部分,本文提出社会责任信息披露效应受披露动因、披露对象以及披露行动这三个因素的影响,其中,动因支配着效应,而对象和行动是实现该效应的保障。基于利益相关者理论以及前人研究成果,本文确定合法性动因和资源性动因是企业披露社会责任信息的主要动因,确定利益相关者为披露对象,此外,本文提出的披露行动涉及了披露方式、披露内容和披露程度三个方面。通过分析社会责任信息披露效应的实现机理,本文确定了两种社会责任信息披露效应：缓解外部压力和提高企业绩效。之后,本文采用主成分分析方法、独立样本T检验、多元线性回归分析方法等多种统计分析方法对披露效应做了实证检验。
具体各章内容如下：
第一章是绪论。本章介绍论文的研究背景、研究意义、概念界定、研究思路与方法、研究框架与主要内容,以及论文的创新之处。
第二章是文献综述与理论分析。在文献综述部分,本章对社会责任信息披露的计量方法、企业披露社会责任信息的动因以及现有关于披露效应的研究做了综述性梳理。之后,对以上研究作了相关评述,在此基础上,提出了社会责任信息披露效应及其实现过程。在理论分析部分,本章提出社会责任信息披露效应受披露动因、披露对象以及披露行动这三种因素影响。披露动因包括了合法性动因和资源性动因,披露动因主导披露效应,披露效应是披露动因的外在体现,相应的,本章确定的社会责任信息披露效应是缓解企业外部压力和提高企业绩效。此外,动因与效应的关系还受到了对象和行动的影响,本章确定的社会责任信息披露对象是利益相关者,披露行动包括了披露方式、披露内容以及披露程度三个方面,对象是否明确、行动是否合理影响披露效应的实现。
第三章是研究设计与描述统计。本章首先对社会责任信息披露和披露效应这两个概念作了细致阐释,对于社会责任信息披露,本章明确提出了社会责任信息披露形式、披露内容以及披露程度的具体含义,在此基础上,确定了衡量社会责任信息披露的变量。对于披露效应,本章给出了具体定义,提出要研究的社会责任信息披露效应是缓解企业外部压力、提高企业绩效,并确定了反映这两类效应的替代变量。最后,对我国上市公司社会责任信息披露状况作了基本描述性统计。
第四章是中国上市公司社会责任信息披露形式的效应分析。首先,确定了社会责任信息披露的两种主要形式——年报和专门社会责任报告。其次,提出有关社会责任信息披露形式效应的研究假设。之后,为了说明社会责任信息披露形式的效应,分别进行单变量分析和回归分析,进而分析哪种披露形式更有利于实现披露效应。
第五章是中国上市公司社会责任信息披露内容的效应分析。本章是在上一章基础上,进一步对社会责任信息披露内容效应展开分析,基于利益相关者理论,将所披露的社会责任信息分为六大类,研究企业披露的各类社会责任信息是否都有利于实现披露效应,在此基础上,按照契约关系将利益相关者分为强契约关系利益相关者和弱契约关系利益相关者,研究企业向哪类利益相关者披露社会责任信息更有利于实现披露效应。
第六章是中国上市公司社会责任信息披露程度的效应分析。本章计划将各类社会责任信息披露内容得分简单加总,得出上市公司社会责任信息披露总分,以该总分高低来反应社会责任信息披露程度的大小,进而通过独立样本T检验以及多元线性回归分析,研究社会责任信息披露程度对外部压力、企业绩效的影响。
第七章是中国上市公司社会责任信息披露的总体效应模型。为使企业科学有效的披露社会责任信息,就应该建立一个具有可操作性的社会责任信息披露总体效应模型。本章以各类社会责任内容变量的标准化系数为权重,对各类社会责任信息披露内容进行得分加总,得出修正后的上市公司社会责任信息披露总分,进而确定社会责任信息披露的总体效应模型,验证该总体效应模型是否更有利于实现社会责任信息披露效应。
第八章是结论与建议。本章从披露形式、披露内容以及披露程度三个方面总结全文,得出研究结论。此外,为上市公司科学合理的披露社会责任信息给出建议,为监管部门更好的监督管理社会责任信息披露活动提出政策性建议。
论文的创新点主要体现在：(1)本文从企业社会责任信息披露的动因出发,提出了社会责任信息披露效应及其影响因素,构建一个社会责任信息披露效应的理论分析框架。(2)从披露形式、披露内容和披露程度三方面衡量社会责任信息披露,系统检验了社会责任信息披露的效应,使得研究更全面、细致。(3)在系统研究了社会责任信息披露的形式效应、内容效应以及程度效应之后,确定了各类社会责任信息权重,进而构建社会责任信息披露总体效应模型。
论文的局限性体现在：(1)受到数据收集的限制,本文仅以上市公司一年的横截面数据为样本进行了实证研究,而没有进行跨年度的统计分析。(2)在理论与实证分析中,仅考虑了社会责任信息披露对企业产生的效应,而没有考虑这种效应是否会促进企业继续披露社会责任信息。
Corporate Social Responsibility is a hot topic in theory and practice. In reality, consumers, public, government and other stakeholders expect companies to take on its social responsibility besides seeking profit. Accordingly, the company has also realized the necessity for lead with social responsibility, and recognize the inescapable responsibility to society, in recent years, more and more enterprises engage in social responsibility activities. Reality's emphases on Corporate Social Responsibility encourage more scholars to research on corporate social responsibility issues, and Corporate Social Responsibility Disclosure (CSRD) is one of the main contents. At present, Research about Corporate Social Responsibility Disclosure (CSRD) involves the drivers of CSRD, information quality evaluation and so on, but there is little research about CSRD's effect, the understanding of disclosure effect is ambiguous and unclear. Only by deep understanding the positive effects of CSRD can company engage in social responsibility activities more actively.
This paper set out from the drivers of CSRD, and base on stakeholder theory, and research on CSRD effect of Chinese listed companies. In the theoretical analysis part, this paper pointed out that the effect of CSRD is influenced by the disclosure drivers, disclosure object and disclosure action, meanwhile, the drivers dominate the effect of motivation, and the objects and the actions are the protection to achieve the effect. Based on stakeholder theory and previous research results, this paper ascertain the legitimacy and resources-based are the reason of CSRD, and stakeholder is the disclosure object, in addition, the disclosure involves disclosure form, disclosure content and disclosure level. By analyzing the rtlinux of CSRD, This paper identifies two kinds of CSRD effect: relieve pressure and improve performance. After, this paper use principal component analysis, independent samples T test, multiple linear regression analysis and other statistical analysis method to do empirical test.
The paper is divided into eight chapters:
The first chapter is introduction. This chapter's main content is introduce the whole paper briefly, including the research background, research value, research methods, research train of thought and innovation, as well as the structure and organization of the paper.
The second chapter is the literature review and theoretical analysis. In the literature review section, this chapter make a review about CSRD's Measurement method, drivers of CSRD, existing research of CSRD effect and perspective them.On that basis, this chapter gives the implementation procedure chart of CSRD effect. In the theoretical analysis section, this paper propose that CSRD effect is influenced by the disclosure drivers, disclosure object and disclosure action. Disclosure drivers include legality motivation and resources motivation, and disclosure drivers dominate disclosure effect, disclosure effect is the outlook of disclosure drivers, corresponding,this chapter identifies two kinds of CSRD effect: relieve pressure and improve performance. Besides, the relationship between disclosure drivers and disclosure effect is influenced by disclosure object and disclosure action. So the stakeholder is the disclosure object, and the disclosure action contains disclosure form, disclosure content and disclosure level, the object is clearly or not and the action is reasonable or not will influence the implementation procedure of CSRD effect.
The third Chapter is empirical analysis design. First, this chapter explained the concept of CSRD and effect. For CSRD, this article clearly illustrate specific meaning of disclosure form, disclosure content and disclosure level, basis on this, make sure the variable to evaluate at corporate social responsibility information. Also, this chapter makes a definition on CSRD effect and ascertains the variable to evaluate it. Finally, make basic descriptive statistics on CSRD of Chinese listed companies.
The forth Chapter is going to analysis the effect of CSRD form with Chinese listed companies. First, this chapter two form of CSRD, they are annual report and corporate social responsibility report. Second, propose the research hypothesis about the disclosure form's effect. Finally, do the single variable analysis and regression analysis in order to explain CSRD form's effect, and then to analysis which kind of disclosure form is more effective.
The fifth Chapter is going to analysis the effect of CSRD content with Chinese listed companies. Based on the last chapter, this chapter makes a further step to analysis the effect of CSRD content. According to stakeholder theory, this chapter divides social responsibility information into six categories in order to analysis whether each kind of such information is conducive to disclosure effect, and classify stakeholders in to strong relationship stakeholders and weak relationship stakeholders based on contract in order to analysis which group's disclosure effect more bigger.
The sixth Chapter is going to analysis the effect of CSRD level with Chinese listed companies. This chapter plans to simple sum the score of all kinds of social responsibility information, and gets the total score of CSRD as disclosure level. Finally, this chapter use principal component analysis, independent sample T test and multi-line regression analysis to make empirical test on disclosure level's effect.
The seventh Chapter is going to ascertain the total effect model of CSRD. In order to make the company effectively disclose corporate social responsibility information, establish an operability CSRD model is necessary. This Chapter uses the standardized regression coefficients of the disclosure content variables as weighting coefficient, and sums the score in order to ascertain the total effect model of CSRD.
The eighth chapter is conclusions and suggestions. In this part,Ⅰsummarize and elaborate the main conclusions about the effect of CSRD, and then give some suggestions to our country's listed companies, and hope such suggestions is useful for company's CSR activities, also, give some advices to supervise authorities and some other parties, hope such advices can help the supervise authorities to make more effective CSR laws.
The innovations are mainly embodied in the following aspects:(1)This paper set out from the drivers of Corporate Social Responsibility Disclosure; propose Corporate Social Responsibility Disclosure's effect and its influence factors. Construct a theoretical framework about corporate social responsibility disclosure effect. (2)Make an comprehensive measurement of social responsibly information disclosure from disclosure form, disclosure content and disclosure level. (3) After systematically analysis the effect of disclosure form, disclosure content and disclosure level, ascertain the weight of disclosure contents, and sums the score in order to ascertain the total effect model of CSRD.
The limitations of this study include:(1) Because of the limitation of data collection, the paper only analysis the listed company's one year cross-sectional, and don't do multi-year statistic analysis.(2) During the theory and empirical analysis, this paper only consider the CSRD's effect on company, but don't consider whether such effect will support company to continue disclosure corporate social responsibility activities.
引文
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