Dissertation > Excellent graduate degree dissertation topics show

An Empirical Analysis of Corporate Social Responsibility Disclosure of Public Companies in China

Author: YaoZuo
Tutor: LiYuHui
School: Zhengzhou University
Course: Business management
Keywords: Corporate Social Responsibility Disclosure of SocialResponsibility Influence Factors Public companies
CLC: F270
Type: Master's thesis
Year: 2012
Downloads: 495
Quote: 1
Read: Download Dissertation


It has been a long time that most of the enterprises of our country limit their targets to "maximizing business economic benefit", as a result of this, a series of social problems and economic problems come up. However, with the transformation of the economic growth pattern, the progress of public social responsibility, the maturing of business management, the situation of corporate social responsibility is drawing increasing attention from government, public and medium. Stakeholders including shareholders, creditors, communities, NGOs and so on, all value corporate social responsibility disclosure more and more. The research on corporate social responsibility disclosure in our country is still in its infancy while the analysis on the influence factors of corporate social responsibility disclosure is far from enough. Hence, this paper has certain theoretical and practical value to establish and improve corporate social responsibility disclosure system in our country.This paper focuses on disclosure of social responsibility, firstly defines the definition of corporate social responsibility and reviews the theoretical basis of corporate social responsibility disclosure. Secondly, this paper analyses the driving forces and the practice situations of corporate social responsibility disclosure in the major western developed countries. In addition, this paper analyses the status of corporate social responsibility disclosure in our country, and explores the influence factors on corporate social responsibility disclosure of Chinese public companies. The whole paper makes analysis with the integration of standard analysis and empirical research, uses literature search, comparative research and quantitative study in different chapters.This paper is based on the investigation of Chinese public companies. Through a systematical analysis to the quantity and quality of the corporate social responsibility disclosure, this paper find that the quantity of corporate social responsibility disclosure in our public companies has developed rapidly, meanwhile, there is a large gap between different district and different industry. As to the quality of corporate social responsibility disclosure, on one hand, the integrity, comparability and timeliness is different between the industry and company; on the other hand, the balance and reliability is generally poor. In the empirical study part, this paper selected115public companies as the research sample, and made empirical analysis by SPSS17.0. The results show that disclosure of social responsibility is positively correlated with several influence factors including company size, state-owned enterprises and market position, while negatively correlated with the previous year’s financial situation. Furthermore, industry, financial leverage and concentration of ownership structure don’t have impact on corporate social responsibility disclosure.The contributions of this paper contain:1. In the empirical study part, this paper uses the development index of corporate social responsibility which is come from <Report on corporate social responsibility disclosure of Chinese public companies2011> as the measurement index of corporate social responsibility disclosure, this improvement make the results more persuasive;2. This paper firstly takes market position as a influence factor of corporate social responsibility disclosure, and finds that market position is positively correlated with disclosure of social responsibility.

Related Dissertations

  1. Research on the Regional Difference and Influence Factors of China’s Carbon Emissions,X502
  2. Spatial Analysis and Pollution Evaluation about Water Environment Actuality of Rural Surface Water in Typical Regions of Jiangsu Province,S271
  3. The Factors of Knowledge Sharing to Learners in Virtual Learning Community,G434
  4. Study on the Fertility Concept of Rural Married Women Borned after 1980,C924.21
  5. Corporate Social Responsibility Perspective industrial harmony,D922.5
  6. The Influences of Executives’political Association on Corporate Social Responsibility,F272.92;F224
  7. Study on Spalling Mechanism and Application of Coal Wall with Large Mining Height,TD355
  8. Survey and Study on Subjective Well-being and Occupation Stress for the Clinicians in Third-level Grad a Hospitals of Urumqi City,R195
  9. Influence Factors and Countermeasure Research on Students’ Join the Basketball Activities in Junior Middle School of Binzhou,G633.96
  10. The Influence Factors and the Countermeasures for Carrying Out Shuttlecock in Jinzhong Primary School,G849.9
  11. The Chongqing regional economic development differences evolved with the economic development of Chongqing,F127
  12. The Analysis and Case Studies of the the Private Enterprise Social Value,F276.5
  13. The relationship between social responsibility and corporate performance of listed companies in China,F276.6
  14. The Development Present Condition of College Extracurricular Bodybuilding Clubs Investigate and Research in Chang Chun,G807.4
  15. Stakeholders Perspective Social Responsibility private coal companies,F426.21;F224.32
  16. Empirical studies of short-term financing bonds of listed companies financial risk factors for,F832.51;F224
  17. Profoundly Analyzing the Factor of Fulfilling the Corporation Social Responsibility of Transnational Companies in China,F276.7
  18. Research on Chinese Listed Company Corporate Social Responsibility and Corporate Value,F276.6
  19. Diagnostic Research on Failure Cost Source of Processing Garment Enterprises,TS941.8
  20. The mobile terminal based on CSR perspective of business intelligence systems,TP393.09
  21. Research on the International Competitiveness of China’s Cultural Trade and Its Influence Factors,F224;G125

CLC: > Economic > Economic planning and management > Enterprise economy > Economic theory and methods
© 2012 www.DissertationTopic.Net  Mobile