Research On Impression Management Behavior Of Corporate Social Responsibility Report

In recent years,with the environmental and food safety problems have become increasingly prominent,the community increasingly pay attention to corporate social responsibility issues.Under these circumstances,the social responsibility report as a bridge between enterprises and the outside world has also been getting higher and higher attention.However,corporate social responsibility is bound to need to consume money and manpower,that is,will inevitably lose the current interests.Therefore,under the influence of public pressure,whether the enterprise will really improve their own social responsibility performance and whether the social responsibility report really reflects the business situation has become worth exploring.In this paper,the social responsibility report issued by all the A-share listed companies from 2007 to 2014 is used as the research object to construct the three indicators of tone intensity,optimism and certainty to measure the degree of impression management in the corporate social responsibility reports.Explores the relationship between corporate social responsibility performance and corporate impression management behavior and considers whether the impact of stakeholder groups on impression management behavior and the size and direction of the impact of internal and external stakeholders whether it is different,and finally further explore whether the corporate social responsibility of the behavior of the report will be in the impression of the management behavior to produce a certain degree of inhibition.The empirical results of this paper show that firms with poor social performance have the desire to manage impressions in social responsibility reports,especially in heavily polluting enterprises.The pressure of external stakeholders will also promote impression management;Corporate social responsibility report forensic behavior will impose a certain inhibitory effect on impression management behavior,and because of the nature of the authentication business itself,the inhibition is mainly reflected in the social responsibility report on the deterministic indicators.This paper argues that the domestic corporate social responsibility report does not have a certain disclosure standards,and which mainly to descriptive information,which also gives business managers to create impression management opportunities.At the same time,due to the low proportion of domestic corporate social responsibility,nor does it attract enough attention,the voluntary disclosure of the contents of the report will result in a relatively low reliability of reports that have not been verified by third parties.Therefore,the relevant departments should strengthen the content of social responsibility report to monitor,encourage and promote certain industries of enterprises to conduct social responsibility certification.