Research On The Effect Of Overseas Developed Countries Background Of Senior Executives On The Quality Of Corporate Social Responsibility Information Disclosure

Enterprises in the economic benefits at the same time,whether to create social benefits has been concerned by the community.However,at present,there are still some enterprises in China that have not attached importance to social responsibility,quality of CSR information disclosure is not high.Since senior executives are the makers of corporate decisions,this paper attempts to study the influence of senior executives' characteristics on the quality of CSR information disclosure.Overseas developed countries have gradually formed a relatively perfect corporate social responsibility system,corporate social responsibility practice rich experience,and although China's social responsibility theory and practice have a great development and progress,the development degree of social responsibility is not high.Therefore,this paper tries to study the influence of overseas developed countries background of executives on the quality of CSR information disclosure.According to the imprinting theory and the theory of upper echelons theory,executives with overseas developed countries background will be affected by the social responsibility environment of foreign countries during their study or work abroad,so as to strengthen the awareness of social responsibility and form the awareness of social responsibility,thus affecting the quality of social responsibility information disclosure of domestic enterprises where senior executives work.At the same time,based on the personal reputation theory,executives with overseas developed countries background also pay more attention to their reputation and career development prospects,thus affecting the quality of CSR information disclosure.In this paper,A-share listed companies with Rankins CSR Rating data from 2009 to 2017 were selected as samples,and overseas developed countries background information of senior executives was collected manually.Based on the above samples,based on imprinting theory,upper echelons theory and personal reputation theory,this paper analyzes the influence of overseas developed countries background of senior executives on the quality of CSR information disclosure.At the same time,This paper divides the overseas developed countries background of senior executives into overseas developed countries study and work background,overseas one and several developed countries background for comparison.This paper also classifies enterprises according to the nature of property rights,whether they belong to the manufacturing industry,and the degree of competition in the industry.The results show that the overseas developed countries background of executives can improve the quality of CSR information disclosure,and the higher the proportion of overseas developed countries background of executives,the higher the quality of CSR information disclosure.When the overseas developed countries background of senior executives is overseas working background,the positive influence on the quality of CSR information disclosure is more obvious.There is no difference in the influence of overseas one or more developed countries background on the quality of CSR information disclosure.The overseas developed countries background of senior executives has a greater positive impact on the quality of CSR information disclosureof private enterprises,manufacturing enterprises and enterprises with low competitiveness in their industries.In conclusion,in combination with the actual situation in our countries,this paper empirically studies the positive impact of overseas developed countries background of senior executives on the quality of CSR information disclosure,differentiates different types of overseas developed countries background,and studies the impact of different types of overseas developed countries background on the quality of CSR information disclosure,enriches the research content of senior executives' characteristics and CSR information disclosure,in reality,it provides support for the policy of overseas talent introduction,and provides a standard for the recruitment and selection of talents.