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The Influence of Owership Structure on Corporate Social Responsibility

Author: WuDan
Tutor: KongLong
School: Lanzhou Commercial College
Course: Accounting
Keywords: CSR Equity structure Performance of the situation
CLC: F270
Type: Master's thesis
Year: 2013
Downloads: 74
Quote: 0
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Abstract


With the development of social economy, the implementation ofcorporate social responsibility issues has written the practical problem tothe global economy, Chinese enterprises especially in reputation pressure.This dissertation based on three theories as a fulcrum, there aresocial contract theory, stakeholders’ theory and principal-agent theoryrespectively, meanwhile, it makes the transformation of China’s economicsystem as background. In addition, this dissertation utilizes the evaluationsystem of Rankings CSR Ratings towards the listed company socialresponsibility as a tool. Consequently, through the empirical research, itillustrates the effects of ownership structure on corporate socialresponsibility fulfillment situation as well as extends to the perspective ofownership enterprises in order to attempt to make a study of corporatesocial responsibility to fulfill different situations. At the same time,according to the conclusion, it has a more reasonable explanation ofownership structure on corporate social responsibility to perform the roleof motivation mechanism in our country, and puts forward how toimprove the poor performance of the present situation, the feasibility ofideas.The research results show that ownership structure affects theimplementation of corporate social responsibility of listed companies. State-owned share-holding rate, CEO share-holding rate, OwnershipConcentration and Balanced concentrated ownership structure haspositive correlation with CSR performance. Board share-holding rate hasnegative correlation with CSR performance. The experimental resultsbasically coincided with theoretical hypo-theses. State-owned enterprisessocial responsibility fulfillment situation is better than non-state-ownedenterprises significantly. In the last place, according to the empiricalresearch results of this paper, combined with the actual situation in ourcountry, in order to improve the listed companies to fulfill socialresponsibility put forward relevant policy Suggestions.

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