基于系统动力学的企业社会责任信息披露研究——以突发性事件为例

Research on information disclosure of corporate social responsibility based on system dynamics——Take sudden events as examples

企业社会责任信息披露逐渐成为企业普遍面临的两难选择,也是现阶段学术界关注度较高的研究问题之一.现有研究回答了哪些因素影响企业社会责任信息披露,却很难回答这些因素的影响机制以及整个企业社会责任信息披露过程.本研究以信息的"需求一供给"为基础,以"收益一成本"为约束,构建企业社会责任信息披露的概念模型和系统动力学模型,以"天津塘沽大爆炸"和"长江客轮翻沉"事件为例,探究企业社会责任信息的披露过程及其影响因素的作用机制.研究结果表明:对信息披露的"收益一成本"的预期,信息披露策略,以及外部利益相关者学习能力的差异是影响企业社会责任信息披露的主要因素,并据此提出了完善企业社会责任信息披露的管理建议,以促进企业与利益相关者之间的有效沟通.

Corporate social responsibility information disclosure is becoming a dilemma of most company as well as a highly-focused issue in academia. Current research has answered the questions of what factors have the impact on corporate social responsibility disclosure, but not ones of the mechanisms and entire processes about the corporate social responsibility information disclosure. In this paper, we build a system dynamics model based on the demands and information supplying capacity to study the processes of corporate social responsibility information disclosure and the mechanisms of the factors that influence the disclosure. We consider profit-cost as constrain and take the events of Changjiang River Passenger Liner Sinking alone with Tianjin Tanggu Big Explosion as the cases. We find that it is the expectation of profit- cost, the strategy of information disclosure and the diversity of external stakeholders＇ learning ability that have caused the differences of corporate social responsibility information disclosure in company. According to the conclusion, we give management advices of improving corporate social responsibility informationdisclosure for the purpose of promoting the effective communication of corporate social responsibility information between the company and stakeholders.