女性高管对企业社会责任报告可读性的影响研究

Research on the Influence of Female Executives on the Readability of CSR Reports

高管团队成员个体特质对企业信息披露质量具有重要影响。以2014-2018年A股上市公司为样本,从企业社会责任信息形式质量的角度出发,考察女性高管对企业社会责任报告可读性的影响,并对企业社会责任报告可读性的经济后果进行验证。研究发现女性高管对企业社会责任报告可读性有显著的正向影响,进一步分析认为在自愿披露CSR报告和媒体关注度低的企业中女性高管对企业社会责任报告可读性的改善作用更为明显,并且社会责任报告可读性有助于企业价值提升。

The individual characteristics of executive team members have an important impact on the quality of corporate information disclosure.Taking A-share listed companies from 2014 to 2018 as samples,from the perspective of corporate social responsibility information form quality,the influence of female executives on the readability of corporate social responsibility report is investigated,and the economic consequences of the readability of corporate social responsibility report are verified.The research results show that female executives have a significant positive impact on the readability of CSR reports.Further analysis finds that the impact is more obvious in those enterprises that voluntarily disclose CSR reports and attract low media attention,and the readability of CSR reports contributes to the enhancement of enterprise value.