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以财富最大化为目标的企业在高速发展过程中产生了一系列社会问题,自2006年起我国证券交易所和国资委相继颁布法规鼓励企业披露社会责任信息,企业的社会责任信息披露日益成为研究热点。本文结合已有的研究结论,从国家宏观、利益相关者、企业微观三个层面分析了社会责任信息披露的影响因素,并深入探讨这些影响产生的根源和作用机制。最后提出提高企业社会责任信息披露积极性的建议。
Enterprises with the aim of maximizing wealth have a series of social problems during the rapid development. Since 2006, China’s stock exchanges and SASAC have promulgated laws and regulations to encourage enterprises to disclose their social responsibility information. As a result, the disclosure of corporate social responsibility information has increasingly become a research topic Hot spots. Based on the existing research findings, this paper analyzes the influencing factors of social responsibility information disclosure from three aspects: macroeconomic, stakeholder and micro-enterprise, and probes into the causes and mechanism of these impacts. Finally, it puts forward suggestions on how to improve the information disclosure of corporate social responsibility.