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1、AbstractTakingonsocialresponsibilityanddisclosuringthesocialresponsibilityinformationisinescapableresponsibilitytothecompany.Butbecauseenterprisesfocusontheirownprofits,neglectoftheinterestofthepublic,environment,consumers,government,andotherstakeholders.Theso
2、cialresponsibilityeventsoftenhappen,suchasSanLumilkpowderincidentanddrainageoil.Informationofthesocialresponsibilitydisclosureislagandinfluencetheinterestsofthestakeholdersseriously.Companiesdisclosureinformationselectively,sometimesunderreported.So,itisimport
3、anttoresearchontheinformationofthesocialresponsibilitydisclosure.Basedonthebackgrounds,weresearchhowthecompany'sfinancialperformanceandsocialperformanceimpactonsocialresponsibilityinformationdisclosure,andstudythatthelevelofsocialresponsibilityinformationdiscl
4、osureplayanactiveroleinimprovingthecompany'sfinancialperformanceandsocialperformance.First,thispaperreviewstheliteratureonsocialresponsibilityinformationdisclosure,includingthecontent,measurementmethods,factorsandeconomicconsequences.Second,thepaperanalyzesthe
5、socialresponsibilityinformationdisclosurefromthelegitimacytheory,thestakeholdertheory,thetheoryofsustainabledevelopment,thecorporatecitizenshiptheory,resourcehypothesistheoryandsignaltransmissiontheory.Basedontheliteraturereview,fromthestakeholdertheory,thepap
6、erbuildcorporatesocialresponsibilityinformationdisclosureindexindicatorswiththecontentanalysisandcalculatecorporatesocialperformanceindicatorswiththefactoranalysis.Afterconsideringallfactors,thepaperselectthenatureofthecompany,industrycharacteristicsandcompany
7、sizeascontrolvariables,andbuildfourmathematicalmodels.Aftercorrelationanalysis,independentT-test,regressionanalysisandrobustnessanalysis,thepaperfinallyconcludethatthecompany'sfinancialperformanceandsocialperformanceisthebetter,thelevelofsocialresponsibilityin
8、formationdisclosureisthehigher,andifthelevelofcorporatesocialresponsibilityinformationdisclosureisincreased,itwillbringtoimprovethecompany'sfinancialperformanceandsocialperformance