基于系统动力学的企业社会责任信息披露研究-企业管理专业论文.docx

基于系统动力学的企业社会责任信息披露研究Research 基于系统动力学的企业社会责任信息披露研究 Research on Corporate Social Responsibility Disclosure Based on System Dynamics Abstract Recently，Corporate Social Responsibility(CSR)disclosure has become a common problem confronted by many enterprises，as well as one of the academic issues with higher attention．The governments of Australia，Canada，England，France，the United States，China and other countries as well，have given high attention to CSR disclosure and through carry out related policy and legislation．Under the attention of all social sectors．CSR disclosure shows a well trend of increase，The amount of CSR reports increased fast．but its quality is generally at a low level，this problem remains notable．Researchers have conducted many studies to further understand the process of CSR disclosure，which can identify the main factors which influenced CSR disclosure，further,promoting the advance of CSR disclosure． Many existing studies have been based on empirical data，mainly involving economy avoidance，risk avoidance，external pressure and internal govemance，which have made great contributions to the understanding of CSR disclosure．However，there is still some research space to be followed up and complemented．Firstly，the existing empirical studies call only answer questions that one affects the other，but Can not answer how to affect each other． Secondly，there are feW studies based on the process of information disclosure，lacking of systematic exploration．Also，present studies scarcely considering the receiving and understanding ability of stakeholders on the CSR information．From the perspective of the demand and supply of information，based on benefit．cost and the information dissemination system，this paper studies the CSR disclosure and its efficiency，and also analyzes the influencing factors and role of CSR disclosure system by constructing the conceptual model and system dynamics model，and accordingly，some suggestions are put forward to promote the improvement of CSR