论文部分内容阅读
近些年来,越来越多的企业开展了社会责任活动,实务界对企业社会责任问题的重视,促使更多学者对其展开深入的理论研究。在自愿披露社会责任信息的情况下,探讨影响企业披露社会责任信息的因素,对规范企业社会责任信息披露尤为重要。本文在已有相关研究成果的基础上,对企业社会责任信息披露的影响因素进行整合,基于协同作用视角将各因素融合在一起,构建协同模型。一方面阐释各者的关系;另一方面对其协同效应作出预判,研究其如何对企业社会责任信息的披露产生影响,并提出相关建议。
In recent years, more and more enterprises have carried out social responsibility activities, and practitioners pay more attention to the problem of corporate social responsibility, prompting more scholars to conduct in-depth theoretical research on them. In the case of voluntarily disclosing social responsibility information, it is very important to discuss the factors that affect the disclosure of social responsibility information of enterprises and regulate the disclosure of corporate social responsibility information. Based on the existing research results, this paper integrates the influencing factors of corporate social responsibility information disclosure, and combines all the factors based on the synergy perspective to build a collaborative model. On the one hand explain the relationship between the other; on the other hand, it makes a pre-judgment on its synergetic effect and studies how it affects the disclosure of corporate social responsibility information and puts forward relevant suggestions.