企业社会责任信息披露的前置动因研究——基于高阶理论视角

Research on the Motivation Factors of Corporate Social Responsibility Information Disclosure from the Perspective of Upper Echelon Theory

为提高我国企业社会责任信息披露质量,本文基于高阶理论探究企业社会责任信息披露的前置动因。并以2011-2013年连续发布社会责任报告的A股上市公司为样本,从高管团队的自然特征、教育特征和社会特征三个方面进行实证研究,研究发现:高管团队的平均年龄、学历水平和社会关联与企业社会责任信息披露显著正相关,而女性比例、工作职称对社会责任信息披露没有显著影响。本文在一定程度上证实了高管特征是企业社会责任信息披露的驱动因素之一。

To improve the quality of corporate social responsibility information disclosure, this paper explores the motivation factors from the perspective of upper echelon theory. The samples are from A shares listed companies from 2011 to 2013 which released social responsibility reports continuously. The empirical research analyzes the correlation between the natural characteristic, education characteristic and social characteristic of executive team with corporate social responsibility information disclosure. The results show that average age, education level and social association have significant positive correlations with corporate social responsibility information disclosure. But female ratio and working title have no significant effect on corporate social responsibility information disclosure. This paper to some extent confirms the characteristic of executive team is one of the motivation factors of corporate social responsibility information disclosure.