所有权性质、政府干预与上市公司社会责任报告披露

Ownership Character, Government Intervention and Corporate Social Responsibility Report Disclosure

本文考察了所有权性质、政府干预对上市公司社会责任报告披露及其质量的影响。研究发现:国有企业与受政府干预较少的企业倾向于披露社会责任报告,但国有企业性质并不会带来社会责任报告质量的提升,政府干预越少的国有企业社会责任报告质量越高;而非国有企业影响社会责任报告披露及其质量的主要因素是企业绩效,企业绩效越高,企业越倾向于披露社会责任报告同时披露质量也越高。

In this article, we have studied empiricallythe relationship in places where there exists government intervention between the nature ofdifferent ownerships and the enterprises‘decisions on disclosing the corporate social responsibility(CSR)report. Our findings are that the state- owned firms and the less government intervention’s firms are more easily to disclose their CSR reports, while the state- owned firms can’t heighten the quality of CSR report, and the less government intervention are the better qualities. We alsofund that for unstate- owned firms, the main determinant on CSR reports and their qualities is firm’s performance, and the firm’s performance is positivelyrelated tothe qualityofCSR reports.