企业社会责任信息披露的模仿行为研究

A Study on Imitation in Corporate Social Responsibility Information Disclosure

不同于以往的企业社会责任信息披露研究,本文以新制度理论和组织学习理论为基础,探讨了组织间模仿对企业社会责任信息披露过程的影响。以2013-2015年我国A股披露社会责任报告的上市公司为研究样本,发现企业社会责任信息披露过程中存在模仿行为,并且模仿类型不同。当企业面临外部环境不确定性以及合法性压力时,存在模仿市场平均水平的频率模仿和模仿市场领先者的特征模仿。

Based on the framework of the new institutional theory and the organizational learning theory, this paper study imitation in corporate social responsibility information disclosure, which is different from the previous research on corporate social responsibility information disclosure. Choosing the A-Share listed companies that publish the social responsibility report from 2013 to 2015 as the research samples, there is imitation existing in the process of corporate social responsibility information disclosure, and the types of imitation are different. When the companies are facing the uncertainty of the external environment and the pressure of legitimacy, there are Frequency-based imitation and Trait-based imitation existing in corporate social responsibility information disclosure.