我国创业板上市公司社会责任报告披露与绩效关系分析

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1、青岛理工大学管理学硕士学位论文AbstractMainlycomposedofthefast--growingandhigh-·technologicalcompanieswhichrepresentthedirectionoffurtherdevelopmentofindustrialupgradinginChina，theGEM，aindivisiblepartofChinesecapitalmarket，isimportantforthedevelopmentofthediversificationofcapitalmarketandfurtherindust

2、rialtransformation．AndastllecomponentoftheGEM，thecompanies’behaviorsisSOimportanttostudy．Asavoluntaryinformationdisclosure，CSRreportisarevealoftheGEMcompanies’CSR．Ontheonehand，itisbeneficialtoimprovecompanies’reputationandpromotetheinvestorstoknowthecompanyandmakebetterdecisions；ontheo

3、therhand，itishelpfulforcommunicationbetweencompaniesandinvestors，andCanfurtherencouragecompaniestotakechargeofCSR，improvingefficiencyofcompanymanagement，andthustheperformance．SostudyingrelationshipbetweendisclosureoftheCSRreportsofGEMcompaniesandtheperformanceisimportantforthemanagemen

4、toftheGEMcompanies，theconstructionofregulationsinGEMandthedevelopmentofcapitalmarket．CurrentlythescholarshavebeenstudyingtheimpactofCSRreportontheperformanceandhavealreadygotsomeachievements，butstudybasedontheGEMcompaniesislessthanthatbasedonothers．Sothepurposeofthispaperistryingtostud

5、yhowtheGEMcompany’SCSRreport’Sdisclosureanddisclosurelevelwillaffecttheperformance，andthenproposedsuggestionsonbuildingthesystemofsocialresponsibilitydisclosure，providingreferencetoimprovethesystemoftheGEM．Thispapermainlystudiedthefollowingissues：(1)DefinitetheGEMcompanies’CSRbasedonth

6、estakeholdertheoryandcorporatelifecycletheory．(2)DepictthemechanismofthedisclosureofGEMCompany’SCSRreport’Simpactonitsperformancebasedonthetheoriesofvoluntarydisclosureofinformationandsocialresponsibility．(3)ReconstructamoretargetedscoringsystemfortheGEMcompany’CSRreportcombiningtheres

7、ultsofnormativeresearchwiⅡlthestatusquoofevaluationsystemofDSRreportandGEMcompanies’CSRreportdisclosure．(4)StudytheinfluenceofGEMcompanies’CSRreport’Sdisclosureanddisclosureleveloncorporateperformancethoughempiricalstudy,andaccordinglyputforwardsuggestionstoperfectthesocialresponsibi