企业社会责任报告影响因素及经济后果分析--基于沪市上市公司的实证分析-analysis of influencing factors and economic consequences of corporate social responsibility report - based on empirical analysis of listed companies in shanghai stock exchange.docxVIP

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企业社会责任报告影响因素及经济后果分析--基于沪市上市公司的实证分析-analysis of influencing factors and economic consequences of corporate social responsibility report - based on empirical analysis of listed companies in shanghai stock exchange.docx

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企业社会责任报告影响因素及经济后果分析--基于沪市上市公司的实证分析-analysis of influencing factors and economic consequences of corporate social responsibility report - based on empirical analysis of listed companies in shanghai stock exchange

ABSTRACTIn recent years, China has frequently exposed unethical business practices that harm the public interest, for example, the sensational Sanlu milk powder event, the capsule event and the old yogurt events, all focused the peoples attention to Corporate Social Responsibility. Shenzhen Stock Exchange and Shanghai Stock Exchange have issued guidelines on corporate social responsibility, and encourage enterprises to publish social responsibility reports actively. Corporate Social Responsibility has become the focus and the trend of the world. On one hand, through the understanding of corporate social responsibility fulfillment and the quality of social responsibility report the general public can get more information and in-depth understanding of the enterprise. On the other hand, through this way, the enterprise can transmit relevant information to the outside world, to identify the strengths and weaknesses of the enterprise and make better business decisions.Very few scholars study CSR report. In view of this and contact the current situation of our CSR report, this article will combine the normative and empirical research method to make in-depth analysis on determinants and economic consequences.Based on the stakeholder theory, agency theory and the theory of legitimacy, this paper research the determinants of CSR report. The paper selected 319 companies, which listed on Shanghai Stock Exchange and released CSR Report of 2010 voluntarily. Through modeling regression analysis the article found that CSR with firm size, ownership, ownership concentration, executive compensation and vocational integration are positively correlated, and negatively correlated with growth. The article also considered the economic consequences of CSR report, and mainly research on the relationship between the CSR report and firm value. Through empirical study the paper concluded that: there is a positive correlation between CSR report and the firm value.Our research on CSR has been gr