Legitimacy Pressure, Enterprise Reputation And Social Responsibility Information Disclosure

As an important part of corporate social responsibility (CSR), social responsibility information disclosure attracted much more attention. In recent years, CSR report continued to increase, and the level of disclosure need to be concerned. The studies analyze the relationship between legitimacy pressure, enterprise reputation and corporate social information disclosure.The study chooses 694 samples and analyzes the relationship between legitimacy pressure, enterprise reputation and corporate social information disclosure empirically using descriptive analysis, correlation analysis, liner multi-regression and logit regression. Studies have shown that:in order to obtain and maintain legal status, enterprises will take CSR report as a tool to communicate with all stakeholders. The higher legitimacy pressure is, the better CSR reports are. What’s more, the paper also verifies the level of social responsibility disclosure and enterprise reputation interacts with each other. On the one hand, companies actively disclose information on social responsibility enables the stakeholders to form a good impression on the enterprises, finally it can improve enterprise’s reputation. On the other hand, as enterprise gets reputation, it has more resources and ability to improve the level of CSR report. The research conclusion promotes enterprises to disclose social responsibility information actively and positively.