社会责任信息披露质量对经济增加值的影响研究——兼议经济政策不确定性的调节作用

Research on the Impact of Social Responsibility Information Disclosure Quality on Economic Added Value:Concurrently Discussing the Moderating Effect of Economic Policy Uncertainty

以2013—2020年我国A股上市公司为样本,探讨了企业社会责任披露质量、经济增加值和经济政策不确定性三者的关系。实证结果显示,社会责任信息披露质量与经济增加值显著正相关,同时经济政策不确定性对社会责任报告信息披露质量与经济增加值的关系具有正向调节作用。研究结论有助于重新审视社会责任披露质量在经济政策不确定性升高时期的战略竞争工具价值,对企业积极提高社会责任信息披露质量,促进企业可持续发展具有一定的启示意义。

Taking my country’s A-share listed companies from 2013 to 2020 as a sample,this paper discusses the relationships among the quality of corporate social responsibility disclosure,economic added value and economic policy uncertainty.The empirical results show that the quality of social responsibility information disclosure has a significant positive correlation with economic value added,and economic policy uncertainty has a positive moderating effect on the relationship between the quality of social responsibility report information disclosure and economic added value.The research conclusions help to re-examine the value of the quality of social responsibility disclosure as a tool of strategic competition in the period of heightened economic policy uncertainty,and have certain enlightening significance for enterprises to actively improve the quality of social responsibility information disclosure and promote the sustainable development of enterprises.