Research On Factors Influencing The Quality Of Social Responsibility Report Based On Listed Energy Companies

With the continuous development of the social economy,the contribution of enterprises in economic and social development has also grown.In contrast,the responsibilities of the company have also increased.In recent years,the government and regulatory agencies have successively issued various policy regulations and guidelines to guide listed companies to actively implement corporate social responsibility and disclose social responsibility reports.Energy companies have long been representatives of high energy consumption in China,and their information disclosure of social responsibility related information has received much attention.Therefore,this article will focus on listed energy companies as research objects,analyze and testify the factors affecting the quality of corporate social responsibility reports,and propose relevant policies and recommendations.First of all,this paper sorts out relevant literatures on the research on the factors affecting the quality of corporate social responsibility reports at home and abroad.On this basis,it systematically summarizes the concepts related to the definition and content of corporate social responsibility reports,as well as the evaluation methods of social responsibility reports.Besides,this paper explains relevant theories that affect corporate social responsibility information disclosure.Secondly,this paper selects 35 listed energy companies that publish social responsibility reports in 2013-2017,and then puts forward many hypotheses about the factors affecting the quality of corporate social responsibility reports,as well as a model with multiple indicators.Finally,this paper makes a statistical analysis of the content and quality of the sample corporate social responsibility report,and tests the correspondence between the quality of social responsibility report and its influencing factors through experiments.Empirical studies show that there is a significant positive correlation between firm size and the quality of listed energy companies' social responsibility reports.The same with board size.While there is a significant negative correlation between profitability and the quality of listed energy companies' social responsibility reports.In addition,the quality of corporate social responsibility reports that have been verified by third-party agencies is of higher quality.Based on the results of empirical research and the excellent experience of other industries at home and abroad,this paper gives advice and recommendations from the perspectives of enterprises,governments and the public.