Research On The Influence Factors Of Corporate Social Responsibility Information Disclosure Of Mining Listed Companies In China

This paper studied the influence factors of corporate social responsibility information disclosure in mining industry.Mining industry is a pillar industry of national economy,which is related to the security of politics,economy and energy.Mining,the high energy consumption,high pollution and high risk industry,relies heavily on natural resources.Therefore,the corporate social responsibility of mining industry should be paid more attention.In recent years,the concept of sustainable development deeply rooted in the hearts of the publics,the mining industry facing the historical choice of transformation and upgrading,all make the corporate social responsibility information disclosure become an important issue in the industry inevitably.This paper reviewed the domestic and foreign research and related theoretical basis of corporate social responsibility.It analyzed the state of corporate social responsibility information disclosure of mining industry.Next,maked a empirical research.Taked 77 mining companies listed in Shanghai and Shenzhen as the research objects,chooced 31 sample companies,selected the observation period of 2015-2017,taked the corporate social responsibility information disclosure index as the dependent variable,the enterprise size,the profitability,the debt degree,the board of supervisors scale,the proportion of independent directors,the operating capacity and the nature of equity as independent variables.With the hypotheses been put forward and the multiple linear regression model been established,Spss20 software was used to analyze the correlation among variables.Multiple regression analysis and test were carried out,and the test results were evaluated.The results showed that:the enterprise size,the profitability,the debt degree,the board of supervisors scale,the operating capacity and the equity nature are the important influence factors of corperate social responsibility information disclosure level in mining industry.The board of supervisors scale,and the operating capacity are negatively correlated with dependent variable significantly,which was inconsistent with most previous research conclusions.This study showed that the development of corporate social responsibility information disclosure in China's mining industry is still in its infancy.Revealed the correlation between various influence factors of mining industry and corporate social responsibility information disclosure and maked up for the lack of empirical evidence in this industry.Also put forward three aspects of suggestions to improve the corporate social responsibility information disclosure of mining industry in China,which had strong pertinence.