经济的快速发展带来了一系列问题,从而使得社会责任信息披露越来越被公众所关注。对于企业而言,弄清社会责任信息披露与资本成本的关系变得尤为重要。通过回顾社会责任信息披露对资本成本的影响的文献,对现有的研究进行归纳总结,并加以评述,以期对后续研究提供一些借鉴和建议。 The rapid economic development has brought a series of problems, making the disclosure of social responsibility information more and more concerned by the public. For businesses, it is important to understand the relationship between social responsibility information disclosure and cost of capital. By reviewing the literature on the impact of social responsibility information disclosure on the cost of capital, the existing research is summarized and reviewed, with a view to providing some references and suggestions for the follow-up study.