Research on the Influential Factors of CSR Information Disclosure

摘要：

The paper empirically researched on relationship between influential factors and CSR information disclosure based on the CSRDI (Corporate Social Responsibility Disclosure Index). The paper selects A-share companies listed in Shanghai and Shenzhen Stock Exchanges in 2007 as a sample. The results show that the corporation size, corporation performance and industry significantly and positively affect the disclosure of CSR information, while the ratio of independent directors and the structure of management are not decisive elements.

关键词： CSR (Corporate Social Responsibility) Influential factors Information disclosure Corporate governance

作者: YUAN Yun

作者单位: School of Management, Southwestern University of Nationalities, China, 610041

会议类型: 国际会议

会议名称: 2010 International Conference on Management Science and Engineering(2010年管理科学与工程国际学术研讨会)

会议地点: 成都

会议语种:英文

页码: 211-217

在线出版日期: 2010-11-01（万方平台首次上网日期，不代表论文的发表时间）