新格局下中央企业海外社会责任信息披露的影响因素研究

Research on Influencing Factors of Overseas CSR Information Disclosure of Central Enterprises under the New Pattern

在“双循环”新的发展格局下,中国企业在海外的社会责任行为不仅会影响自身形象,更会影响国内国际双循环相互促进局面的形成。因此中国企业海外社会责任应该进一步加强。中央企业作为中国企业形象的重要代表,在海外社会责任活动中始终处于领先地位。为了了解中央企业海外社会责任信息披露的现状和相关的影响因素,本文对279家中央企业上市公司2017—2019年的社会责任报告内容进行分析。研究发现:中央企业海外社会责任信息披露总体水平还比较低;东道国制度环境和母国总部所在地的制度环境都会影响中央企业披露海外社会责任信息的质量;董事长和CEO的年龄、性别和文化程度也直接影响着企业海外社会责任的披露水平;独立董事比例越高,中央企业越倾向于披露海外社会责任信息。希望通过本文的研究,能够更加重视中国企业海外社会责任行为、提高海外社会责任水平、为国家“双循环”新格局的形成提供更多保障。

Under the backdrop of the“dual circulation”development pattern,Chinese enterprises’overseas CSR behaviors not only affect their own image,but also affect the formation of the mutual promotion of domestic and international dual circulation.Therefore,the overseas CSR of Chinese enterprises should be further strengthened.As an important representative of China’s corporate image,central enterprises always take the lead in overseas CSR activities.In order to understand the current situation of overseas CSR information disclosure of central enterprises and related influencing factors,the paper analyzes the CSR reports of 279 listed central enterprises from 2017 to 2019.The results show that the overall level of overseas CSR information disclosure of central enterprises is relatively low.The institutional environment of the host country and the home country will influence the quality of the overseas CSR information disclosed by the central enterprises.The age,gender and educational level of the chairman and CEO also directly affect the disclosure level of overseas CSR.The higher the proportion of independent directors,the more likely central enterprises are to disclose overseas CSR information.It is hoped that through the study of this paper,more attention can be paid to the overseas CSR behavior of Chinese enterprises,and the level of overseas CSR can be improved,so as to provide more guarantees for the formation of national“dual circulation”new development pattern.