中央企业社会责任报告质量评价及影响因素研究

A Study of Social Responsibility Report Quality of Centrally-administered SOEs and Influencing Factors

随着中国企业社会责任报告数量的迅猛增长,需要更多关注企业社会责任报告质量的提升。本研究通过构建包括完整性、实质性、可比性、平衡性、易读性、创新性六个维度的社会责任报告质量框架,分析了111份2011年度中央企业社会责任报告的质量。在此基础上,构建了多元线性回归模型对影响中央企业社会责任报告质量的因素进行了实证分析。研究得出:企业的国际化程度提高了社会责任报告的完整性、可读性和整体质量;行业的敏感性提高了社会责任报告的完整性、实质性、平衡性、可读性和整体质量;外部评价提高了所有六个维度的得分以及报告整体质量;企业规模与社会责任报告的实质性、平衡性、可比性、创新性和整体质量具有正相关关系。

Focusing on promoting the quality of corporate social responsibility report has already became the core of research on the disclosure of annual social responsibility information. Through structuring six - dimensional quality framework which includes completeness, substantiality, equilibrium, comparability, readability, and innovativeness of social responsibility report, this study analyzes 111 social responsibility reports of centrally-administered SOE. Based on the evaluation of quality of the 111 social responsibility reports, five explanatory variables were elected, and Multiple Linear Regression Model was structured to conduct an empirical analysis of influencing factors of quality and different dimensionality of social responsibility reports of centrally - administered SOE. To conclude, internationalization of social responsibility report promotes the quality of social responsibility report in the aspects of completeness, readability, and as a whole; industry sensitivity averages up the quality of social responsi- bility report in the aspects of completeness, substantiality, equilibrium, comparability, readability, and as a whole; external evaluation improves the quality of social responsibility report in the aspects of six dimensionality and as a whole; enterprise scale has positive correlation with substantiality, equilibrium, comparability, innovativeness, and as a whole relating to the quality of social responsibility report; enterprise.