企业社会责任信息披露水平及影响因素研究——以食品行业上市公司为例

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1、企业社会责任信息披露水平及影响因素研究disclosure，onthisbasis，theauthorproposesdisclosuresystemandevaluationcriteria．corporatesocialresponsibilityinformationFourth，thispaperassessesthesituationofcorporatesocialresponsibilityinformationoflistedcompaniesinfoodindustryfrom2007to20

2、09，byusingtheindexsystemproposedinthepaper．Thestudyfindsthatlevelofcorporatesocialresponsibilitydisclosurehasbeenimproving，butⅡ1eoveralldisclosurelevelisstilllow；theamountofinformationdisclosurearedifferencesamongeachproject，thedisclosureabouttheinformationo

3、frelationshipwithsuppliersanddistributorsisless；disclosureformisrelativelysimple，anddifficulttoobtaininformationbyusers；comparedwithotherindustries，thefoodindustry’Scorporatesocialresponsibilityinformationdisclosuredevelopmentlagsbehind．Then，thispaperresearc

4、hestheexternaldrivingforceofcorporatesocialresponsibilityinformationdisclosureinthereperspectives，includingtheinformationneedsfromstakeholders，govemmentregulation，marketmechanisms．Theempiricalresultsshowthatthegreaterofthepressurefromshareholders’theinformat

5、ionneedsoffrom，thehigherthequalityofthesocialresponsibilityinformationdisclosed；thedemandfortheinformationfromcreditorsdonotsignificantlyaffectthelevelofCRSinformationdisclosure，andthenatureoftheultimatecontrollersignificantlyaffecttherelationshipbetween也ele

6、velofdisclosureandthedemandfortheinformationfromcreditors，comparingtonon-stated-controlledlistedcompanies，stated-controlledlistedcompanies’constraintfromthedebtorshasweakerpositiverelationshipwiththelevelofCRSinformationdisclosure；theinformationneedsofconsum

7、ershaveapositiveimpactonthelevelofdisclosure，butnotsignificant；ithasbeenfoundthatgovernmentregulatoryandmarketforcesareimportantdrivingforcestopromotethelevelofCSRdisclosure，andcomparingtothemarketmechanism，governmentregulationplaysamoreimportantroleinimprov

8、ingthedisclosurequality．Atlast，againsttotheproblemsexistinginCSRinformationdisclosureoffoodindustry,thispaperproposesthecorrespondingpolicyrecommendations，withaviewtoprovideareferenceofimproving