利益相关者对企业社会责任信息披露影响研究

Study on the Impact Mechanism Exerted by Key Stakeholders on Social Responsibility Information Disclosure

企业各类利益相关者与社会责任信息披露存在双向互动机制。不同的利益相关者与企业之间的契约性质、关系强度不同,对社会责任信息披露有着不同的需求和影响能力。本文在提出利益相关者影响社会责任信息披露的动力机制模型基础上,具体分析各类主要外部、内部利益相关者对社会责任信息披露的影响及其作用机理。

There is a two-way interaction mechanism between stakeholders and corporate social responsibility information disclosure. Different stakeholders have different needs for social responsibility information disclosure and different ability to influence it, because there are different nature of the contract and strength of the relationship between stakeholders and the company. The paper specifically analyzes the impact and related mechanism of action of some key external and internal stakeholders on corporate social responsibility information disclosure.