The Empirical Study About The Impact Of Corporate Governance Factors On Corporate Social Responsibility

Corporate social responsibility issue has caused wide attention from the social, Government laws and regulations on enterprise performance and disclosure of social responsibility are also gradually improved. Most studies have found that the implementation of corporate social responsibility and good corporate governance structure is inseparable. Good corporate governance structure can overcome the enterprise managers’ pursuit of interests of myopia and illegal behavior, security the legitimate rights and interests of other stakeholders. But because the special institutional reasons of our country, the state-owned listed companies inevitable to assume more social responsibilities, so in the study, the state-owned companies to mixed with non-state-owned companies is not accurate. In this paper, based on the stakeholder theory, according to the ownership of different nature, the sample data is divided into two groups, to validate the influence of corporate governance factors on corporate social responsibility performance, to provide theoretical reference to information providers, users and regulators, has a strong practical significance.This paper mainly includes the following content:Through theoretical review in the first place, domestic and abroad papers about corporate governance and corporate social responsibility of the relevant literature were reviewed. Secondly introduces the basic concepts and related theory of corporate governance and corporate social responsibility. The third part is to design the empirical study, measuring the income contribution rate of various stakeholders, the income contribution sum for corporate social responsibility. By using the software of SPSS statistical to empirical research the corporate governance factors on the influence of the enterprise to fulfill the social responsibility.The empirical study found that, the overall situation of Chinese listed companies to perform the social responsibility is not optimistic, individual difference is bigger. In the sample data of the state-owned companies, the top ten shareholders equity stake, director concurrently hold the position of manager, the size of the board of supervisors, the net interest rate of the total assets is negative to social responsibility, Proportion of independent directors, management incentive, the company size, asset-liability ratio has a positive role in promoting social responsibility. In the sample data of the non-state-owned companies, the top ten shareholders equity stake, director concurrently hold the position of manager, the company size, the net interest rate of the total assets is negative to social responsibility, Proportion of independent directors, the size of the board of supervisors, management incentive, asset-liability ratio has a positive role in promoting social responsibility.