民营企业政治网络战略与社会责任信息披露——来自中国上市公司社会责任报告的经验证据

Private Business Political Network Strategy and Social Responsibility Information Disclosure——Empirical Evidence from Social Responsibility Reports of China's Listed Companies

目前,有关企业社会责任信息披露的文献,对企业政治网络战略与社会责任信息披露行为的关系探讨很少。文章选取2009-2012年A股民营上市公司自愿披露的社会责任报告作为研究样本,实证分析民营企业政治网络战略对社会责任信息披露的影响。在控制了民营企业的组织因素及企业家个体人力资本控制变量后发现,政治关系网络、协会关系网络均对民营企业社会责任报告披露倾向和社会责任信息披露水平有显著的正向影响。文章一方面为理解转型经济情景下民营企业社会责任信息披露的动机提供了新的视角,另一方面为政府引导民营企业履行社会责任提供了启示。

Currently, the literature of corporate social responsibility information disclosure explores little on the relationship between corporate political network strategy and social responsibility information disclosure behavior. The paper makes an empirical analysis on the impacts of private business political network strategy on social responsibility information disclosure, by taking voluntary disclosure of social responsibility reports of A-share private listed companies from the year of 2009 to 2012 as the research object. It finds that both political relationship network and association relationship network have a significant posi- tive effect on the revealed tendencies of social responsibility reports and the disclosure level of social responsibility information of private business after the control of variables of organizational factors and entrepreneur individual human capital of private business. On the one hand, the paper offers a new perspective to understand the motivation of social responsibility information disclosure of private businesses under the conditions of economic transformation. On the other hand, it provides the enlighten- ments for the government to guide private businesses to fulfill their social responsibilities.