珠江三角洲上市公司CSR信息披露影响因素研究

Analysis of Factors Affecting CSR Information Disclosure of Listed Companies in the Pearl River Delta

以52家珠江三角洲沪深两市A股上市公司为样本,选取2012-2016年的面板数据建立OLS回归模型,利用STATA 15.0软件实证分析珠江三角洲上市公司CSR信息披露的影响因素。实证结果显示,珠江三角洲上市公司CSR信息披露水平与公司规模、财务杠杆、股权性质显著正相关,但与独立董事比例显著负相关,与企业盈利状况关系不显著。

Taking 52 A-share listed companies in the Pearl River Delta as a sample,based on the internal governance perspective of the company,the panel data of 2012-2016 was selected to establish the OLS regression model,and STATA software was used to analyze the influencing factors of CSR information disclosure of listed companies in the Pearl River Delta.The results show that the CSR information disclosure level of listed companies is significantly positively correlated with the company's size,financial leverage,and equity structure.However,it is significantly negatively correlated with the ratio of independent directors,and has no significant relationship with profitability.