【摘要】：近些年來,企業(yè)社會責任(Corporate Social Responsibility,以下簡稱CSR)信息披露成為企業(yè)普遍面臨的問題,也是學術界關注度較高的研究問題之一。各國政府,包括澳大利亞、加拿大、英國、法國、美國、中國等,也高度重視并通過出臺相關政策或通過相關立法,明確要求企業(yè)進行CSR信息的披露。在各方的關注以及企業(yè)的配合下,CSR信息披露水平呈現(xiàn)出良好的發(fā)展勢頭。然而,所面臨的“數(shù)量增加很快,質量提高步伐緩慢”的問題還是很突出。針對這些問題,國內外學者進行了大量的研究工作,以期進一步地了解CSR信息披露的過程,從而找出改善現(xiàn)階段不足的方法,推動CSR信息披露前進的腳步。已有研究多是基于數(shù)據(jù)的實證,主要涉及經濟、風險回避、外部壓力和內部治理四個方面的視角,為深化理解CSR信息披露作出了巨大貢獻。但是,還有一些研究空間有待跟進補充,主要表現(xiàn)在：第一,現(xiàn)有的實證研究只能夠回答哪些因素影響CSR信息披露,卻很難回答這些因素的影響機制問題。第二,鮮有立足于信息披露的過程進行探討的,缺乏系統(tǒng)性,且較少同時考慮企業(yè)本身與利益相關者共同的期望,從信息傳播的視角探討CSR信息披露的過程。本研究從信息的需求和供給角度出發(fā),以收益-成本為基本考慮,立足整個信息傳播系統(tǒng),通過構建概念模型和系統(tǒng)動力學模型,對CSR信息披露及其效率問題進行研究,分析企業(yè)CSR信息披露系統(tǒng)中的影響因素及其作用機理,并據(jù)此提出推動完善CSR信息披露的管理建議。本研究得出的主要結論有：第一,要使企業(yè)進行CSR信息的披露需要滿足三個前提條件,即存在信息的不對稱、存在對CSR信息的需求、預期收益大于預期成本。第二,當企業(yè)期望的CSR信息披露水平大于其信息存量時,企業(yè)的信息獲取系數(shù)會制約其披露能力的充分發(fā)揮。屏蔽系數(shù)和遺忘系數(shù)越小、其它系數(shù)越大對實現(xiàn)CSR信息披露的改善越有利,但系數(shù)改善的邊際效用是遞減的,因此,有關各方在采取措施進行系數(shù)改善時,要把握好“度”。第三,屏蔽系數(shù)和遺忘系數(shù)小于1、其它系數(shù)大于0的情況下,企業(yè)的CSR信息披露水平總會達到外部利益相關者的期望水平,只是在時間上會有較大差異。而要使改善CSR信息披露系統(tǒng)需要同時改善所有的系數(shù),單個系數(shù)的改善對系統(tǒng)的改善效果是不明顯的�；谝陨现饕Y論,本研究分三個層面,即激勵層面、制約層面、保障層面,提出了推進CSR信息披露改善的建議,以期為實踐的發(fā)展提供一定的借鑒和幫助。
[Abstract]:In recent years, corporate social responsibility (Corporate Social Responsibility,) information disclosure has become a common problem faced by enterprises, and it is also one of the most concerned research issues in academic circles. Governments, including Australia, Canada, the United Kingdom, France, the United States and China, also attach great importance to and explicitly require companies to disclose CSR information through relevant policies or legislation. With the attention of all parties and the cooperation of enterprises, the level of CSR information disclosure presents a good momentum of development. However, the problem of rapid increase in quantity and slow pace of quality improvement is still prominent. To solve these problems, scholars at home and abroad have carried out a lot of research work, in order to further understand the process of CSR information disclosure, so as to find out the methods to improve the current insufficient, and to promote the pace of CSR information disclosure. Most of the previous studies are based on empirical data, mainly involving four perspectives: economy, risk avoidance, external pressure and internal governance, which have made a great contribution to deepening the understanding of CSR information disclosure. However, there are still some research space to be followed up, mainly in: first, the existing empirical research can only answer which factors affect CSR disclosure, but it is difficult to answer the influence mechanism of these factors. Second, there are few based on the process of information disclosure, lack of systematic, and less consideration of the enterprise itself and stakeholders' common expectations, from the perspective of information dissemination to explore the process of CSR information disclosure. From the point of view of information demand and supply, taking the income and cost as the basic consideration, this study is based on the whole information dissemination system. By constructing the conceptual model and the system dynamics model, the paper studies the problem of CSR information disclosure and its efficiency. This paper analyzes the influencing factors and mechanism of CSR information disclosure system in enterprises, and puts forward some management suggestions to promote the improvement of CSR information disclosure. The main conclusions of this study are as follows: first, in order to make enterprises disclose CSR information, we need to meet three prerequisites, that is, there is asymmetric information, there is demand for CSR information, and the expected income is greater than the expected cost. Second, when the expected level of CSR information disclosure is greater than its information stock, the information acquisition coefficient of the enterprise will restrict the full play of its disclosure ability. The smaller the shielding coefficient and the forgetting coefficient, the greater the other coefficients are, but the marginal utility of coefficient improvement is decreasing. Therefore, when taking measures to improve the coefficient, all parties concerned should grasp the "degree". Thirdly, if the shielding coefficient and forgetting coefficient are less than 1, the level of CSR disclosure will always reach the expected level of external stakeholders when the other coefficient is greater than 0, but there will be great difference in time. In order to improve the CSR information disclosure system, we need to improve all the coefficients at the same time, and the improvement of the single coefficient is not obvious to the improvement of the system. Based on the above main conclusions, this study is divided into three levels, namely incentive level, restriction level, security level, put forward some suggestions to promote the improvement of CSR information disclosure, in order to provide some reference and help for the development of practice.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F270;N941.3

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