【作者】 李诗田；

【导师】 宋献中；

【作者基本信息】 暨南大学 ， 财务管理， 2009， 博士

【摘要】 中国正处于经济转型的关键时期,社会公平、诚信、自然环境、能源等问题比较突出,社会公众越来越关注公司社会责任问题,一些上市公司开始发布独立的社会责任报告。本文基于中国特有的社会和法律环境,试图从合法性和代理冲突视角研究中国上市公司社会责任信息披露的动因。首先,本文从公司社会责任及其信息披露两个方面介绍国内外的研究成果。然后,分析了合法性、代理冲突与社会责任信息披露关系的制度背景与理论基础,提出了相关理论假设,建立了中国上市公司社会责任信息披露指数。最后,利用logit回归分析法、一般多元回归分析法、自助法多元回归分析法对合法性、代理冲突与社会责任信息披露的关系进行了实证检验。本文的研究表明,合法性压力对上市公司社会责任信息披露水平有积极的影响。公司客户导向类型、制度引导对上市公司社会责任信息披露水平在形式上有积极影响;媒体关注指数、社会责任行业敏感性对上市公司社会责任信息披露水平在实质上有积极影响。当公司面临合法性压力时,代理冲突与上市公司社会责任信息披露水平呈显著的U型关系;第一大股东持股比例、国有股比例与上市公司社会责任信息披露水平呈显著的U型关系。基于研究结论,本文认为,为了提高社会责任信息披露水平,实现公司可持续发展,采取培育公众的权利意识和加强公司治理,建立强制性、可操作性的社会责任信息披露制度和准则等政策是非常必要的。更多还原

【Abstract】 China is in the period of economic transformation,The problem of Social fairness,honesty,environment,and energy are still serious.The public increasingly give the concern to the issue of Corporate Social Responsibility.On the other hand, Some listed companies began to release Corporate Social Report in China.Based on the backgrounds of Chinese social and legal backgrounds,the dissertation analyzes the factors of listed companies’ Corporate Social Disclosure from legitimacy and agency conflict perspective.Firstly,this study reviews the Corporate Social Responsibility and Corporate Social Disclosure literature.Secondly,this study investigates the system backgrounds, and develops theoretical framework based on legitimacy and agency conflict perspective,and construct Corporate Social Disclosure Index of Chinese listed companies.In the end,this study analyzes the relation between legitimacy、agency conflict and Corporate Social Disclosure empirically using logit regression、liner multi-regression and bootstrap multi-regression methods.This study provides evidence that legitimacy pressure has a positive impact on Corporate Social Disclosure level.Corporate customer direction and system guiding have positive impact on Formal Corporate Social Disclosure level.Media concerning and CSR’industry sensitivity have positive impact on real Corporate Social Disclosure level.On the premise of big legitimacy pressure,There is a distinct U shape curve relation between agency conflict and Corporate Social Disclosure level,and a distinct U shape curve relation between the largest shareholder holdings、state-owned holdings and Corporate Social Disclosure level.This study suggests that it is necessary to cultivate public rights awareness,to improve corporate governance,construct compulsory and operational Corporate Social Disclosure framework and guidelines in order to achieve sustainable development.更多还原