Research On The Influence Factors Of Corporate Social Responsibility Reports’ Information Disclosure Quality

The events which lack social responsibility made the information of social responsibility become the focus of public attention. As the important carrier of corporate social responsibility information, the attention on social responsibility report is gradually increased. More and more enterprises begin to release social responsibility report. The numbers added, however, the survey from WTO economy guide shows that the quality of social responsibility reports was lower. In view of this, the article researches what factors affect the corporate social responsibility reports’ information disclosure quality. On the one hand, study on influence factors can help the government formulate policies to improve the quality of social responsibility report. On the other hand, it can also assist users to make decisions.The article takes combining normative analysis and empirical test methods and includes five parts. The first chapter mainly reviews and summarizes t research results of scholars both at home and abroad. The second chapter stated the basic theory of social responsibility and related concepts. On the basis of statistical analysis the current situation of the social responsibility reports which released nearly three years, the article analyzes factors and how the factors influence the social responsibility reports’ information disclosure quality from the perspective of theory in the third chapter. And then research hypothesis were put forward. In the fourth chapter, it takes the empirical regression test to analyze how the factors affect the social responsibility reports’information disclosure quality. Research conclusion and suggestions are put forward in the last chapter.Research results show that the quality of social responsibility reports which were mandatory disclosure or comes from corporate registered in the eastern part was higher. On the one hand, enterprise scale, enterprise property and ownership concentration have a significant positive correlation with corporate social responsibility reports’ information disclosure quality. It means that corporate social responsibility reports’ information disclosure quality will be higher with the lager scale, the higher ownership concentration and the larger board size. However, regression analysis shows that social responsibility reports’ information disclosure quality is not significantly affected by corporate profitability, financial risk level and the independent directors’ proportion.At last, the innovation is that the research variables include the external factors such as laws and the research object is corporate social responsibility reports. Combined with enterprise characteristics and corporate governance factors, the research results of factors influencing the quality of social information disclosure which include inside and outside factors are more comprehensive.