本文選題：CSR表現(xiàn)　切入點(diǎn)：CSR報(bào)告質(zhì)量　出處：《軟科學(xué)》2017年10期 　論文類型：期刊論文

【摘要】：將以往對(duì)企業(yè)社會(huì)責(zé)任(CSR)報(bào)告質(zhì)量表現(xiàn)和治理機(jī)制的獨(dú)立、不系統(tǒng)的研究整合起來,首先分析企業(yè)CSR治理機(jī)制,然后選取中國上市公司的經(jīng)驗(yàn)數(shù)據(jù)進(jìn)行實(shí)證研究,驗(yàn)證CSR表現(xiàn)和報(bào)告質(zhì)量之間的關(guān)系,以及CSR治理機(jī)制對(duì)二者關(guān)系的影響作用。結(jié)果顯示:CSR表現(xiàn)正向作用于報(bào)告質(zhì)量,但這種作用是在CSR治理機(jī)制的部分中介效應(yīng)下實(shí)現(xiàn),其中文化機(jī)制的中介效應(yīng)最為明顯。揭示了CSR治理是決定企業(yè)能否根據(jù)CSR履行情況客觀真實(shí)地披露責(zé)任信息的關(guān)鍵。
[Abstract]:The independent and unsystematic research on the quality performance and governance mechanism of corporate social responsibility (CSR) reports in the past is integrated. Firstly, the corporate CSR governance mechanism is analyzed, and then empirical data of listed companies in China are selected for empirical research. To verify the relationship between CSR performance and reporting quality, and the effect of CSR governance mechanism on the relationship, the results show that the performance of CSR plays a positive role in reporting quality, but this effect is realized under the partial mediating effect of CSR governance mechanism. The intermediary effect of cultural mechanism is the most obvious, which reveals that CSR governance is the key to determine whether enterprises can disclose the information of responsibility objectively and truthfully according to the performance of CSR.
【作者單位】： 河北工業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：河北省社會(huì)科學(xué)基金項(xiàng)目(HB17GL024)
【分類號(hào)】：F270;F832.51
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本文編號(hào)：1602341