企业特征与企业社会责任信息披露——来自房地产企业的经验证据

Corporate Characteristics and Social Responsibility Information Disclosure——Evidence from Listed Real Estate Enterprise in China

本文选取房地产企业为研究样本,对其社会责任信息披露的影响因素进行了实证研究,研究结果发现规模越大的房地产企业社会责任信息的披露就越充分,企业的盈利能力并不影响其社会责任信息的披露,而股权集中度与社会责任信息披露负相关,本文希望通过研究来为提高我国企业社会责任信息披露的相关政策的制定提供理论依据。

This paper study the factors which influence the social responsibility information disclosure by the sample of listed real estate enterprise in China. Research evidence suggests that the larger real estate corporate social responsibility information disclosure more fully, the profitability of the enterprise does not affect its social responsibility information disclosure, while the ownership concentration and social responsibility information disclosure is negative correlation. Through the study in this paper, the theoretical basis can be provided to the policies that improve the corporate social responsibility information disclosure in China.