| Since the corporate was pursuit to maximize their shareholders’interests, but their own do not consider have caused the environmental problems,employees’safety and health, product quality problems, the harmony of community issues. On the one hand, as these problems gradually become the topic concerned by the whole society enterprises for social responsibility have been outside the government, the relevant social groups, media and consumer attention. On the other hand, in order to strengthen corporate social responsibility and practices, the government and related institutions both were establishing some relevant laws or regulations. For example, the environmental protection law, the general employees labor law, security lawand so on. To some extent,these are promote the development of the corporate social responsibility.This paper’s research object has based on the ten industries.such as manufacturing of electrical machinery and equipment, non-metallic minerals, instruments and meters, general equipment, special equipment, food, medicine, agricultural and sideline processed food and wine, beverages and making tea and so on.To make the scores of 2011-2013 rankins CSR ratings as the research object, and then puts forward three assumptions. In this paper, explained variable is corporate social responsibility information disclosure level,and explanatory variable is the company’s market position. Through the correlation analysis and multiple linear regression to test:Market position whether impact on the corporate social responsibility information disclosure quality level? Whether has the difference between different industries? Through the empirical study results show that:(1)In our country, the level of corporate responsibility information disclosure is not high but is gradually improving. The higher market position of corporate make the higher level of corporate social responsibility information disclosure.on the contrary, the lower market position of corporate make the lower level of corporate social responsibility information disclosure.(2) Whether market position higher corporate influence on corporate social responsibility information disclosure quality level is bigger or not; (3)Compared with the other industries,food or pharmaceutical industries more than can strengthen the relationship of market position and corporate social responsibility information disclosure quality level.This paper main research contribution is discussed the consumers vote can desicion the enterprise market position by affecting the level of corporate social responsibility information disclosure in the consumer of the product under the shift of focus. And compared the different of the two large categories industries influence, the empirical study of social responsibility information disclosure provides a new perspective. This paper mainly insufficient is in the deficiency of the length of this paper without further and comprehensive validation both relation from many angle.We looking forward to further analysis in all aspects of corporate social responsibility of the relationship between information disclosure and market position in the future. |
