Empirical Research On Influence Factors Of Corporate Social Responsibility Information Disclosure

Corporate social responsibility is the responsibility that the enterprise should take to protect the lawful rights and interests of shareholders, employees and consumers, abide by business ethics, protect the environment, develop the social public welfare undertakings and other obligations. With the fast development of the economy, enterprises which are the main bodies of the economic development constantly gain the infinite resources from the limited social resources for enterprises’development and creating value for enterprises. At the same time, the enterprise also need to give back to society and take corresponding social responsibility. Corporate social responsibility report is the specific form to disclosure enterprise social responsibility, which is also the bridge connecting the enterprise and each interested party effectively. Each interested party will judge the quality of the enterprise through the company society responsibility message revelation, which will also impact the realization of enterprise value. According to the research on the factors effecting the company social responsibility news revelation, the enterprise may find its’insufficient and strong points, constantly improve the enterprise social responsibility news revelation quality and keep good communication with stakeholder to promote the long-term development of the enterprise. Consequently, the enterprise society responsibility information revelation demands from all social interests party increase, the study of related theory also need to be enriched and perfected.The main purpose of this thesis is to find the main factors influencing the revelation of manufacturing corporate social responsibility information in order to increase the disclosure level of corporate social responsibility information, encourage enterprises to increase social responsibility consciousness and protect the rights and interests of the interested parties. On the basis of the Chinese and foreign scholars’research results and the actual situation of the listed companies in China’s manufacturing industry, this thesis analyses the effect of the independent directors proportion, the board size, equity properties, the scale of the enterprise, business performance, financial risk and the level of regional economic development of manufacturing listed corporate on the enterprise social responsibility message revelation.The main structure arrangement is as follows:Chapter1is the thesis’s introduction, which interprets the background, significance, the arrangement of subject structure, research methods and the innovation of this thesis.Chapter2is the literature review, which is divided into domestic and foreign two parts, the domestic part mainly summarizes the domestic research achievements on the independent directors proportion effect, equity properties, the scale of the enterprise, business performance, financial risk, the level of regional economic development on the enterprise social responsibility message’s revelation. The foreign part mainly includes foreign scholars’research achievements on the independent directors proportion effect, equity properties, the scale of the enterprise, business performance and financial risk factors on the company social responsibility message’s revelation.Chapter3is the present development situation of the manufacturing corporate social responsibility information revelation, which is Mainly including the social responsibility of the enterprise information, especially the measurement methods, the content and the method to describe the aspects of the disclosure of enterprise social responsibility message of the status quo. And further analyzes the characteristics of the listed manufacturing corporate social responsibility information revelation.Chapter4is the empirical analysis of the factors’effect on manufacturing corporate social responsibility information revelation. According to the domestic and foreign research achievements on factors’effect on listed corporate social responsibility information revelation in Chinese manufacturing industry and the research on the current situation of corporate social responsibility information revelation, this thesis puts forward the research hypothesis that the board’s size, the independent directors’proportion, the scale of the enterprise, the enterprise business performance, enterprise equity nature and areas which the enterprise lies in of economic development level and enterprise social responsibility information revelation are positive correlation, the financial risks of enterprise and corporate social responsibility information revelation are negative correlation, and define the variable, design the model and select the data, and finally carry the empirical test.Chapter5is the conclusion and about the policy Suggestions of the disclosure of the listed manufacturing enterprise social responsibility message. This part is summarizing the thesis, and describes the limitation and outlook of this study. And this chapter includes five aspects for corporate social responsibility information revelation Suggestions:make the uniform standard of the listed manufacturing corporate social responsibility information revelation, perfect laws and regulations, strengthen the government supervision, improve enterprise social responsibility consciousness, the third party shall review to improve the quality of enterprise social responsibility message revelation, play the supervisory role of the interested parties.The innovation of this thesis lies in:(1) On the based of Hushen manufacturing A-share listed companies as the research object, the conclusion of this thesis not only has the universality of manufacturing industry, but also has the particularity of the manufacturing industry. At the same time, this thesis selects the2011authoritative data to take the empirical analysis on the factors influencing corporate social responsibility information revelation, and makes the conclusion of this thesis has some guiding significance.(2) During the research on the influence factors of the disclosure of the enterprise social responsibility information, the author puts forward the size of the board and the level of regional economic development has connection with the revelation of manufacturing corporate society responsibility information, which enriches the research angle of the influencing factors of corporate social responsibility information revelation.