公司治理结构与社会责任信息披露关系研究

Research on the Relationship between Corporate Governance Structure and Social Responsibility Information Disclosure

以某专业评级机构公布的2012—2016年评级对象为研究样本,探讨公司治理结构与社会责任信息披露的关系。研究结果表明,股权集中度、董事会规模及管理层薪酬激励与企业社会责任信息披露存在着显著正相关关系,董事长与总经理两职合一与之显著负相关,而独立董事比例与信息披露水平无明显联系。基于此,建议企业通过实施一定的股权集中,扩大董事会规模和实施管理层激励等措施来完善企业治理结构,以便更好地推动企业社会责任信息的披露。

This paper aims to discuss the relationship between the governance structure and social responsibility information disclosure,based on the data the professional rating agencies published from 2012 to 2016.The results show that the concentration of ownership,the size of the board of directors and management incentive remuneration and corporate social responsibility information disclosure was a significant positive correlation between the board of directors and general manager of one of the two significant negative correlation.Nevertheless,there is no clear link between the proportion of independent directors with the level of information disclosure.Based on this,it is recommended that the enterprise implement a certain equity concentration;expand the scale of the board of directors,and carry out management incentive measures to perfect the corporate governance structure,so as to promote corporate social responsibility information disclosure.