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An Empirical Analysis of Effecting Factors on Corporate Social Responsibility Information Disclosure

Author: HeChengChong
Tutor: HuangJuan
School: Southwestern University of Finance and Economics
Course: Financial Management
Keywords: social responsibility disclosure of information factors
CLC: F224
Type: Master's thesis
Year: 2010
Downloads: 918
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Abstract

BACKGROUNDUnder the model traditional accounting, corporations are looked as independent and closed entities. The goal of corporations is located on the maximum of economical interest, ignoring its social responsibility. Under such goal,more and more stern socia problems are exposed. With economic development, corporate social responsibilities, such as environmental protection, improving the working environment of workers and living conditions, concerning the interests of consumers are increasingly receiving attention. Especially in our country under the unique business conditions, but also need people to re-examine the social responsibility of enterprises,so as to achieve social harmony and sustainable development.The research of corporate social responsibility rose in Western countries, because it adapted to the modern social trends.In the foreign developed countries,social responsibility reports are used by the government to strengthen intervention in economy. What’s more, the public has gradually started to pay attention to the fulfillment of corporate social responsibility. Corporate social responsibility research has been studied in the West for nearly half a century,and mand results have been made. But in our country,research in this area is not yet mature,and many theory issues have not ye achieved a fundamental breakthrough. So Information disclosure on corporate social responsibility research has very important practical significance.PURPOSEOne of the purposes of this paper is to identify the main impact factors which effect corporate social responsibility disclosure,especially the factor of financial performance,so as to provide more evidence for corporates. The other purpose is to expose the regional differences of listed companies. Thus provides methods and ideas for follow-up research. MAIN CONTENT AND VIEWThe main content of the thesis contains following parts:Chapter one is introduction, which tells four issues. The first issue tells the background and significance of the paper. The second one tells the technical line. The third one tells the research methodology. The last issue tells the contribution and shortcomings of the article. The main purpose of this chapter is to enable the reader to the thesis writing background and the overall framework.Chapter two is literature review. Firstly, this chapter difined the definition of corporate social responsibility. Secondly, it defined the content of corporate social responsibility,which contends six categories and 15 classes.From the perspective of domestic and international,it study the the theoretical and empirical research of corporate social responsibility information disclosure.Chapter three is the theoretical analysis of corporate social responsibility information disclosure. Section one is need analysis,which analysed the demand information of stockholders.Section two is supply analysis,whch contended the forms and status of social responsibilty information. Section three studied the main problems of exposing social responsibilty information in our country.Chapter four is the subject of this part, that is empirical research. That part of the first sources of sample selection and is described in detail. Section two tells the indicator part of the design and variable selection. Here first analysed the the three major indexes, and final seleced the Social Responsibility Index as a measurement method of this article. Section three is to examine some assumptions, which contends eight assumptions. Section four presents empirical analysis and results of the research. Regression analysis showed that, Hypothesis 1, hypothesis 2, hypothesis 3, and assume that 7 has been verified,while others are not. In this paper, the two regions of Sichuan and Shanghai conducted a study sample of companieS,Which showed that in the two regions the impact of information disclosure of listed companies the same factors that incomplete. Section six is a summary of part of this chapter, its empirical research part of the study results are summarized.Chapter five tells the conclusions and recommendations of this article. Section I made a summary of the analysis process and results of last chapter. Section II is the strengthening of our corporate social responsibility information disclosure recommendations. This paper presents six recommendations. Firstly, social responsibility of the target should be introduced when studying the the performance of the enterprise. Secondly, enterprises should re-examine its social responsibilities to fulfill its performance. Forthly,Enterprises should not only attach importance to the environment category, but should also take into account other aspects of social responsibility.Fifthly, the Government should improve the corporate social responsibility, restraint and oversight mechanisms.CONTRIBUTIONSThe main contribution of this paper is in the following aspects.Firstly, for the first time this paper studies different parts of the sample across time window. his method is the follow-up study of a certain exemplary role. Secondly, corporate social responsibility issue of classification of information is an innovation. In the end,this paper for the first time in the study of corporate social responsibility factors were taken into account this variable region. And found that corporate social responsibility area there is a significant impact on information disclosure, which is useful for the follow-uo study.

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