媒体关注、政府监管与企业社会责任信息披露

Media Concern, Government Regulation and Information Disclosure of Corporate Social Responsibility

文章从非财务数据角度研究外部压力对企业社会责任信息披露的影响,选取沪市三年238家公司共714个样本进行实证研究。研究结果发现:媒体关注与企业社会责任信息披露正相关;政府监管与企业社会责任信息披露正相关;政府监管度低的企业媒体关注与社会责任信息披露两者之间的关系更显著。文章的研究丰富了外部压力和社会责任信息披露之间关系的理论。

This paper studies the impact of external pressure on corporate social responsibility information disclosure from the perspective of non-financial data, and chooses a total of 714 samples from 238 companies in Shanghai stock market for empirical study. The results show that： media attention is positively related to corporate social responsibility information disclosure; government regulation is positively related to CSR disclosure; the research of this paper enriches the relationship between external pressure and social responsibility information disclosure.