企业社会责任信息披露水平影响因素研究——基于模糊集的定性比较分析

Research on the Influencing Factors about Corporate Social Responsibility Information Disclosure Level:Based on Fuzzy-Set Qualitative Comparative Analysis

为了探究公司特征视角下各前因条件对中国企业社会责任履行情况的综合影响,采取基于模糊集的定性比较分析方法,将公司规模、行业性质、媒体关注、财务表现和董事会规模5个因素纳入分析框架,采集2018年250家上市公司数据样本进行研究。结果发现,若上市公司处于高污染行业内,且财务表现较好,则其社会责任信息披露情况直接反映其社会责任承担水平的高低,此时信息更具透明化,对应着公司具有更高的社会责任感;拥有较高产品获利水平以及媒体频繁报道的公司在具有相当公司“体量”情况下,若决策机构拥有较广泛的经营人员构成,披露水平会明显提升;行业性质、财务表现是影响企业社会责任信息披露水平高低的主要因素。

In order to explore the comprehensive impact of various antecedent conditions on the performance of Chinese corporate social responsibility from the perspective of corporate characteristics,the paper uses fuzzy-set qualitative comparative analysis,with five factors in the analysis frame,including company size,industry nature,media focus,financial performance and board size,and with data samples collected from 250 listed companies in 2018.The results show that:if the listed companies belong to the highly polluting industries and own good financial performance,their social responsibility information disclosure will reflect the level of their social responsibility shouldered;for considerably large-sized companies with higher product profitability and more frequent media coverage,the disclosure level will increase significantly if their decision-making bodies are composed of wider-ranging operating personnel;the nature of the industry and financial performance are the main factors affecting the level of corporate social responsibility information disclosure.