论文部分内容阅读
本文研究上市公司自愿披露社会责任报告行为背后的动机。依据上交所和深交所的规定筛选出有自愿披露动机的公司,避开了以往研究对社会责任行为进行度量时的主观性,首次证实了董事长或者总经理的政治关联将促使上市公司,特别是非国有公司,自愿地披露社会责任报告。进一步地,高管持股比例、公司规模以及公司业绩也都将影响到上市公司自愿披露社会责任报告的行为。
This paper studies the motivation behind listed companies’ voluntary disclosure of social responsibility reports. According to the provisions of the SSE and Shenzhen Stock Exchange, the company screened out voluntary motives for disclosure, avoiding the subjectivity of previous studies on measuring social responsibility behaviors. For the first time, it was confirmed that the political affiliation of the chairman or general manager will prompt listed companies, especially non- State-owned companies voluntarily disclose social responsibility reports. Further, the proportion of executives holding shares, the size of the company and the performance of the company will also affect the voluntary disclosure of social responsibility reports by listed companies.