An Empirical Research on Determinants of Corporate Social Responsibility Information Disclosure

摘要：

Analyzing 53 independent corporate social responsibility reports published by the listed companies from 2005 to 2007, this paper made an empirical research on factors influencing corporate social responsibility disclosure. The findings show that corporate size, industry attributes and corporate growth have significant effect on corporate social responsibility disclosure. Level of corporate social disclosure is improved with the increase of company size and growth. In addition, companies belonging to social responsibility-sensitive industries have a high level of CSR information disclosure. However, corporate profitability has no effect on CSR information disclosure.

关键词： corporate social responsibility information disclosure disclosure index

作者: ZHU Jinfeng LAN Xiaobei

作者单位: Xian International Studies University, Business School.Xian, Shaanxi, P.R.China, 710128 Economy and Management School, Taiyuan University of Technology, Taiyuan, P.R.China, 030001

会议类型: 国际会议

会议名称: The 3rd International Institute of Statistics & Management Engineering Symposium(2010 国际统计与管理工程研讨会 IISMES)

会议地点: 威海

会议语种:英文

页码: 1253-1257

在线出版日期: 2010-07-24（万方平台首次上网日期，不代表论文的发表时间）