社会责任报告及鉴证能否传递有效信号?——基于企业声誉理论的分析

Can Corporate Social Report and Assurance Be Effective Signals——An analysis based on reputation theory

本文依托企业声誉理论,以我国2008—2009年间沪深两市非ST上市公司为样本,通过检验企业社会责任报告及鉴证对社会责任表现与企业声誉两者关系的影响,分析我国企业社会责任报告及鉴证的信号传递作用。研究发现:企业社会责任表现能提升企业声誉;企业社会责任报告能有效传递社会责任表现的信息,增强社会责任表现与企业声誉之间的正向关系;企业社会责任报告鉴证并没有显著促进社会责任表现对企业声誉的作用。本文的研究结果显示,我国现有的企业社会责任报告鉴证尚无法提高企业社会责任表现和社会责任报告的可信度。本文最后对改善我国企业社会责任报告鉴证的质量提出了建议。

This paper explores the signaling effect of corporate social report and assurance based on reputation theory. The empirical analysis of the impact of corporate social report and assurance on the relationship between social performance and reputation of listed firms in China shows that： corporate social performance can improve corporate reputation, corporate social report can signal corporate social performance, and assurance on corporate social report plays no role in the relationship between social performance and reputation. The findings suggest that the existing assurance on corporate social report in China can not reach the objective of improving the creditability of social performance and social report. The paper concludes by some suggestions for improvement of assurance on corporate social report.