Research On The Impact Of Executive Team Characteristics On Corporate Social Responsibility Information Disclosure

Corporate social responsibility since entering our country,through the intense discussion of academia,and ultimately in the enterprise should bear corporate social responsibility(CSR,the same below)reached a unified consensus.However,China’s current situation of CSR information disclosure is not optimistic,different enterprises,CSR information disclosure there is a big difference.At present,most scholars at home and abroad for CSR information disclosure research focused on the organizational level,such as: corporate performance,governance structure and so on,and rarely from the individual point of view.According to high-level theory,the executive team determines the corporate behavior decision-making and theoretical approach,CSR information disclosure as an important corporate development strategy even more so.Therefore,this paper based on the relevant theory,choose from the perspective of the executive team to study its impact on CSR information disclosure.Based on the theory of high-level management,stakeholder theory and informal system theory,this paper adopts the multiple regression model analysis,mainly carries on the following research: First,review and summarize the related research,discuss the senior management team and CSR information disclosure;secondly,on the basis of relevant literature and theory,704 listed companies with Runling Global rating are selected as the object of the sample study,the relationship between the two is verified,the relevant hypothesis is verified,Draw the conclusion;Third,for the empirical study of the conclusions drawn,the corresponding views and suggestions.The characteristics of the executive team selected six variables: age,gender,education level,tenure,salary and value.Corporate social responsibility information disclosure was used as the evaluation index.After multiple regression analysis,it is found that there are significant correlations between the six executive team characteristics and the CSR information disclosure,except that there is a significant positive correlation between self-improvement and self-improvement.In view of the empirical research results,this paper puts forward relevant opinions and suggestions from the aspects of executive team characteristics and CSR information disclosure mechanism in China.